GST and representative of an incapacitated entity acting as both supplier and recipient of the representative's administration services

This ATO ID replaces ATO ID 2002/19, which dealt with former Division 147 of the GST Act, which was repealed on 4 December 2009 . 2. The acquisition may be only partly for a creditable purpose if the incapacitated entity makes both taxable and input taxed supplies. Where the acquisition relates directly to the making of input taxed supplies, the acquisition is not for a creditable purpose. However, where the acquisition does not relate to making specific supplies but relates to carrying on the enterprise as a whole, the extent of creditable purpose must be determined and the ITCs relating to the acquisition must be apportioned accordingly .