18 Dec 12 Draft Correcting GST Errors Determination - CGSTE 2012/D1
On 17 December 2012, the ATO released for public consultation draft Determination CGSTE 2012/D1 entitled "Goods and Services Tax: Correcting GST Errors Determination".
The draft Determination applies in working out a net amount for a tax period for which a taxpayer gives the Commissioner their GST return on or after the commencement date of the final Determination. The final Determination will commence the day after its registration.
Comments are due by 19 February 2013.