Draft Goods and Services Tax Ruling
GSTR 1999/D7ER - Erratum
Goods and Services Tax: attributing GST payable, input tax credits and adjustments
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Please note that the PDF version is the authorised version of this draft ruling.View the Erratum notice for this document.This document has been finalised.
FOI status:
may be releasedErratum
Replace paragraph 101 with 'However, when you know the total consideration, you attribute any input tax credit on the acquisition that you have not attributed to a previous tax period to the tax period in which you first know the amount of the total consideration.'
Commissioner of Taxation
12 January 2000
References
ATO references:
NO NAT 99/15852-2
Related Rulings/Determinations:
GST 99/D7
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