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31 Jan 08 Acquisitions related to supplies under disclosed HP agreement - PS LA 2008/1 (GA)

On 30 January 2008, the ATO issued Practice Statement PS LA 2008/1 (GA) entitled "GST and input tax credits for acquisitions related to making supplies under a disclosed hire-purchase agreement". The purpose of the Practice Statement is to outline the Commissioner's approach to calculating the input tax credit entitlement for acquisitions that relate to the making of supplies under disclosed hire-purchase agreements.

For a copy of PS LA 2008/1 (GA), go here

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