GST issues registers
TPIPIssue no. 9 - Deposits
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- The postscript (w) indicates the date the issue was withdrawn from the register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- Withdrawn issues have been placed in the NTLG-GST Issues Register Archive (Issue 9 archive)
| Date | Question | Further information |
|---|---|---|
| 28/02/05(w) | 9.1 Division 99 of the GST Act deals with deposits. If funds are placed with a third party stakeholder "held as security for the performance of an obligation", the amount should not be treated as consideration until the funds are applied. | These issues have been withdrawn and placed in the archive. |
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