Legislation

GST Act s 142 needs to be understood in the context of the scheme

ATO documents that consider GST Act s 142 needs to be understood in the context of the scheme

2 documents

GSTR 2015/1currentGSTR · 2015

Goods and services tax: the meaning of the terms 'passed on' and 'reimburse' for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999

GSTR 2014/D4 (Finalised)replacedGSTR · 2014

Goods and services tax: the meaning of the terms 'passed on' and 'reimburse' for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999