Legislation

A New Tax System (Goods and Services Tax) Act 1999 s 138-15(1)

ATO documents that consider A New Tax System (Goods and Services Tax) Act 1999 s 138-15(1)

2 documents

GST and attributing input tax credits on cancellation of GST registration when accounting on a cash basis

GST and attribution of GST payable upon cancellation of registration when GST was accounted on a cash basis