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03 Oct 13 GST: capital assets that diminish in value - GSTD 2013/4

On 2 October 2013, the ATO issued GST Determination GSTD 2013/4 entitled "Goods and services tax: where capital assets that diminish in value over time are utilised in making a supply, can the consideration provided by the supplier to acquire those assets be taken into account in determining whether the supply is GST-free under subparagraph 38-250(2)(b)(ii) of A New Tax System (Goods and Services Tax) Act 1999?"

It was previously issued in draft form as GSTD 2013/D3.

The answer given to the question posed is Yes.

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