Your shopping cart is empty

Search Journal Articles

On 11 June 2014 the ATO issued addenda to the following GST advices. The purpose of the addendum in each case is to limit the application of this public ruling to hire purchase agreements entered into prior to 1 July 2012.

  • GSTA TPP 004A2 - Addendum Goods and services tax: how do entities accounting on a cash basis who enter into hire purchase agreements claim input tax credits where the principal component of each payment varies on each instalment?
  • GSTA TPP 026A2 - Addendum Goods and services tax: Can a full input tax credit for the GST in the principal component be claimed at the start of a hire purchase agreement, regardless of whether cash or accrual accounting is adopted?
Search All Articles
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Journals Date range