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Legislation
ATO documents that consider GST Act s 11-15(5)
3 documents
Goods and services tax: is a credit card provider entitled to a reduced input tax credit under item 27 of the table in subregulation 70-5.02(2) of the A New Tax System (Goods and Services Tax) Regulations 1999 for the acquisition of services from a co-branding partner where it pays commission for those services?
GST: interaction of the financial acquisitions threshold and Division 72
GST and entitlement to input tax credits (acquisitions relate to input taxed supplies)