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GSTR 2000/D6 (finalised as GSTR 2000/26). Corporate card statements - entitlement to an input tax credit without a tax invoice.

Published on 30 Nov 00 by THE TAX INSTITUTE

Comments raised three important issues with the Ruling:
1. Concessional Treatment for service stations;
2. Extension of the ruling to include corporate cards which permit private expenditure; and
3. Extend the ruling to apply to all credit cards that satisfy informational requirements

Author profiles:

INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
Current at 19 November 2004 Click here to expand/collapse more articles by INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA.
 
AUSTRALIAN SOCIETY OF CERTIFIED PRACTISING ACCOUNTANTS
Current at 19 November 2004 Click here to expand/collapse more articles by AUSTRALIAN SOCIETY OF CERTIFIED PRACTISING ACCOUNTANTS.

TAXPAYERS AUSTRALIA INC
Current at 19 November 2004

TAXATION INSTITUTE OF AUSTRALIA
Current at 19 November 2004 Click here to expand/collapse more articles by TAXATION INSTITUTE OF AUSTRALIA.

 

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