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Joint professional body submission in relation to GSTD 2007/D4

Published on 30 Nov 07 by THE TAX INSTITUTE

A joint professional body submission sent to the ATO in relation to the draft goods and services tax: for taxable supplies or creditable acquistions made by a member entity of a GST group, where the GST or input tax credits are attributable to a tax period other than when the entity is a member of the GST group, is the representative member of the GST group liable to pay the GST or entitled to the input tax credits?

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TAXATION INSTITUTE OF AUSTRALIA

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