Skip to main content
shopping_cart

Your shopping cart is empty

12 Jul 07 Addenda to GST Rulings and Determination

On 11 July 2007, addenda to a number of GST Rulings and a GST Determination issued following the commencement of the A New Tax System (Goods and Services Tax) Amendment Regulations 2007 (No 1). This Legislative Instrument changes the threshold amount for the requirement to issue a tax invoice from 1 July 2007. The affected Rulings and Determination are as follows:

- GSTR 2000/12A - Addendum Goods and services tax: attributing GST payable and input tax credits for supplies and acquisitions under lay-by sale agreements

- GSTR 2000/26A2 - Addendum Goods and services tax: corporate card statements - entitlement to an input tax credit without a tax invoice

- GSTR 2000/29A - Addendum Goods and services tax: attributing GST payable, input tax credits and adjustments and particular attribution rules made under section 29-25

- GSTR 2000/34A - Addendum Goods and services tax: what is an invoice for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act')?

- GSTR 2002/3A - Addendum Goods and services tax: prizes

- GSTR 2003/12A - Addendum Goods and services tax: when consideration is provided and received for various payment instruments and other methods of payment
 
- GSTR 2003/14A - Addendum Goods and services tax: the GST implications of transactions between members of a barter scheme conducted by a trade exchange

- GSTR 2006/2A - Addendum Goods and services tax: deposits held as security for the performance of an obligation

- GSTD 2004/1A - Addendum Goods and services tax: when will the requirement to hold a tax invoice or adjustment note be waived as a result of a court or tribunal decision?

In addition, an addendum to GST Ruling GSTR 2000/26A Goods and services tax: corporate card statements - entitlement to an input tax credit without a tax invoice issued on 11 July 2007. For a copy, go here

Media Release Search
Keywords
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To