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12 Apr 1010 Compulsory third party insurance GST determination

A New Tax System (Goods and Services Tax)(Average Input Tax Credit Fraction) Determination 2010 was made on 24 March 2010 and registered on the Federal Register of Legislative Instruments on 9 April 2010.

The Determination specifies a new average input tax credit fraction for compulsory third party insurance providers in NSW to apply from 1 July 2010. The new fraction reflects a significant change in the relevant Australian Bureau of Statistics data over the relevant period, and as such is required by the relevant provisions.

For a copy of the determination, go here

For a copy of the Explanatory Statement, click on ES/Supp Material


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