GST issues registers
TPIPIssue no. 2 - Input tax credits
Schedule:
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- The postscript (a) indicates the date the original issue was placed on the register
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- The postscript (u) indicates the date the original issue was updated
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- The postscript (w) indicates the date the issue was withdrawn from the register
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- Withdrawn issues have been placed in the NTLG-GST Issues Register Archive (Issue 2 archive)
| Date | Question | Further information |
|---|---|---|
| 28/02/05(w) | 2.1 How will a supplier under a long-term contract confirm the input tax credit status of a recipient? | This issue has been withdrawn and placed in the archive. |
| 28/02/05(w) | 2.2 What are the circumstances in which the ATO will consider that a supplier has acted in a manner to sufficiently establish the input tax credit entitlement of the recipient? | This issue has been withdrawn and placed in the archive. |
| 22/03/01(u)
14/06/05(w) |
2.3 Can an employer claim input tax credits for expenses incurred on behalf of a super fund? | GSTA TPP 003 replaces this issue.
The original issue has been archived |
| 06/04/01(a)
14/06/05(w) |
2.4 Entities on a cash basis who enter into a hire purchase agreement after 1 July 2000
How do they claim input tax credits on the monthly payments where the principal component of each payment varies on each instalment? Does the financier have to provide this schedule in advance? |
GSTA TPP 004 replaces this issue. The original issue has been archived |
| 28/02/05(w) | 2.5 Input tax credits and income tax deductions | This issue has been withdrawn and placed in the archive. |
| 28/02/05(w) | 2.6 Lease payments for a luxury car | This issue has been withdrawn and placed in the archive. |
| 12/03/02(a)
09/05/05(w) |
2.7 GST and income tax deductibility -depreciation | This issue has been withdrawn and placed in the archive. |
| 28/02/05(w) | 2.8 GST and income tax deductibility where cents per km used | This issue has been withdrawn and placed in the archive. |
| 28/02/05(w) | 2.9 GST and compulsory third party insurance | This issue has been withdrawn and placed in the archive. |
| 10/08/04(a)
04/11/05(w) |
2.10 GSTR 2003/13 and partnerships and ITCs | GSTA TPP 086, GSTA TPP 087 and GSTA TPP 088 replace this issue. The original issue has been archived. |
| 10/08/04(a)
14/06/05(w) |
2.11 Communication strategies about input tax credits for luxury car lease payments | This issue has been withdrawn and placed in the archive. |
| 01/09/04(a)
04/11/05(w) |
2.12 ITC claim after deregistration | GSTA TPP 089 replaces this issue. The original issue has been archived |
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