GST issues registers
Property and constructionSection 04 - adjustments for input tax credit claims
All issues in this section have been withdrawn (see View history).
| Issue number | Index | Updated | Withdrawn |
|---|---|---|---|
| 4 | Adjustments for input tax credit claims | 19/08/2008
View history |
24/06/2009
View history |
| 4.1 | Application of Division 129 of the GST Act | 19/08/2008
View history |
24/06/2009
View history |
| 4.1.1 | How does Division 11 (Creditable Acquisitions) interact with Division 129 (Changes in the extent of creditable purpose)? | 19/08/2008
View history |
24/06/2009
View history |
| 4.1.2 | How does Division 129 operate in respect of new residential premises constructed for sale but subsequently rented prior to sale? | 19/08/2008
View history |
24/06/2009
View history |
| 4.1.3 | How do Divisions 11 and 129 apply to consumables consumed within or relating to a particular tax period? | 19/08/2008
View history |
24/06/2009
View history |
| The 'GST Act' | A New Tax System (Goods and Services Tax) Act 1999. |
| Relevant public rulings | GSTR 2009/4 'New residential premises and adjustments for changes in extent of creditable purpose'.
GSTR 2006/4 'Determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose'. GSTR 2000/24 'Adjusting for changes in the extent of creditable purpose'. GSTR 2000/35 'Division 156 - supplies and acquisitions made on a progressive or periodic basis'. |
| Relevant sections |
Division 11
'Creditable Acquisitions' of the GST Act.
Division 129 'Changes in the extent of creditable purpose' of the GST Act. Division 156 'Supplies and acquisitions made on a progressive or periodical basis' of the GST Act. |
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