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25 Jun 09 GST: New residential premises, adjustments for changes in extent of creditable purpose - GSTR 2009/4

This final GST Ruling was issued on 24 June 2009. It was previously released in draft form as GSTR 2008/D5. The 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 in relation to acquisitions made in constructing new residential premises.

For a copy of GSTR 2009/4, go here

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