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Comments on Draft Ruling GSTR 2000/D2: Goods and Services Tax: Making Adjustments for Changes in Extent of Creditable Purpose

Published on 01 May 00 by THE TAX INSTITUTE

Joint Submission by the Institute of Chartered Accountants in Australia, the Taxation Institute Of Australia, CPA Australia and the Taxpayers Australia Inc. Comments on Draft Goods and Services Tax Ruling GSTR 2000/D2Goods and Services Tax: Making Adjustments for Changes in extent of Creditable Purpose. Comments on the Draft Ruling. The views expressed in GSTR 2000/D2 appear to be generally correct, subject to the following:1. In paragraph 7 it is stated that (if you are registered or required to be registered) you can claim an input tax credit for the GST included in the price of things you acquire (and for the GST payable on goods you import) for carrying on your enterprise.

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