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On 9 October 2013, the ATO released for public comment by 6 November 2013 draft GST Determination GSTD 2013/D4 entitled "Goods and services tax: can you object to a private ruling that the Commissioner makes on the way in which section 105-65 of Schedule 1 to the Taxation Administration Act 1953 applies or would apply to you?"

The answer given to the question posed is Yes, but only if the Commissioner has not made an assessment of the net amount for the tax period in which the GST is overpaid.

Note that for tax periods starting on or after 1 July 2012, the Commissioner is treated as having made an assessment of the net amount when the GST return is given to him.

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