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On 26 October 2011, the ATO released Draft Addendum GSTR 2001/8DA (GST: apportioning the consideration for a supply that includes taxable and non-taxable parts).

The Addendum, when finalised, will amend Goods and Services Tax Ruling GSTR 2001/8 to reflect the reasoning of the:

in respect of the calculation of the value of the taxable part of a mixed supply under s 9-80 of the GST Act 1999.

The Draft Addendum provides further guidance and examples on how to apportion the consideration for a mixed supply to enable calculation of the GST payable on the taxable part of the supply.

The Draft Addendum also updates the commentary in GSTR 2001/8 on differentiating between mixed and composite supplies by making reference to recent Australian case law.


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