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17 Dec 08 GST: new residential premises, adjustments for changes in creditable purpose - GSTR 2008/D5

This draft GST Ruling was released on 17 December 2008 for public comment by 13 February 2009. Its full title is "Goods and services tax: new residential premises and adjustments for changes in extent of creditable purpose". The draft Ruling explains the Commissioner's view of when an adjustment for a change in extent of creditable purpose arises under Division 129 of the GST Act 1999 in relation to acquisitions made in constructing new residential premises.

For a copy of GSTR 2008/D5, go here.

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