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01 Nov 07 GST: Input tax credits when not a group member - GSTD 2007/D4

This draft GST Determination was released on 31 October 2007 for public comment by 30 November 2007. Its full title is "Goods and services tax: for taxable supplies or creditable acquisitions made by a member entity of a GST group, where the GST or input tax credits are attributable to a tax period other than when the entity is a member of the GST group, is the representative member of the GST group liable to pay the GST or entitled to the input tax credits?"

The answer given is: "No, the member entity, rather than the representative member of the GST group, is liable to pay the GST and is entitled to input tax credits because the GST and input tax credit amounts are attributable to a tax period in which the entity is not a member entity of the GST group."

For a copy of GSTD 2007/D4, go here


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