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12 Oct 10 Input tax credits

The ATO has published a training document entitled "Input tax credits". The document focuses on:

  • the time limit on entitlements to input tax credits (Division 93 of the GST Act)
  • providing additional consideration under gross up clauses (Division 133 of the GST Act
  • the consequential amendments to the GST Act
  • the consequential amendments to the Taxation Administration Act 1953

 


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