Legislation

GST Act s 155-60(c) of Schedule 1 to the TAA), and (e) the input tax credit is taken into account in an assessment at a time when the Commissioner could still amend the assessment for the tax period to which the input tax credit would have been attributable under subsections 29-10(1) and (2)

ATO documents that consider GST Act s 155-60(c) of Schedule 1 to the TAA), and (e) the input tax credit is taken into account in an assessment at a time when the Commissioner could still amend the assessment for the tax period to which the input tax credit would have been attributable under subsections 29-10(1) and (2)