Goods and Services Tax Determination

GSTD 2008/1W

Goods and services tax: for taxable supplies or creditable acquisitions made by a member entity of a GST group, is the representative member of the GST group liable to pay GST and entitled to input tax credits if the GST or input tax credits are attributable to a tax period other than when the entity is a member of the GST group?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This document has changed over time. View its history.

Notice of Withdrawal

Goods and Services Tax Determination GSTD 2008/1 is withdrawn with effect from today.

1. GSTD 2008/1 explains the Commissioner's view that a member entity of a GST group, rather than the representative member of the GST group, is liable to pay GST and is entitled to input tax credits that are attributable to a tax period in which the entity is not a member of the GST group.

2. This Determination is withdrawn as it is no longer required due to changes in the law applying to tax periods starting on or after 1 July 2010 as a result of the Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010. These changes confirm the view expressed in GSTD 2008/1.

3. This Determination continues to apply to tax periods that started before 1 July 2010.

Commissioner of Taxation
4 August 2010

References

ATO references:
NO 1-22NYSY4