Federal Register of Legislation - Australian Government

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Other as made
This instrument provides that an input tax credit for a creditable acquisition is attributable to a tax period for an acquisition by a lessee or sub-lessee of commercial premises when they or their agent hold documents other than a tax invoice following the sale of the reversionary interest in those premises. This instrument also sets out the particular information that must be included in these documents for the input tax credit to be attributed to that tax period.
Administered by: Treasury
Registered 21 Mar 2013
Tabling HistoryDate
Tabled HR14-May-2013
Tabled Senate14-May-2013
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Legislative Instrument
F2013L00531 : Authoritative PDF Document : 68KB Primary Document Icon F2013L00531 : ZIP Document : 57KB
3 pages

Explanatory Statement
F2013L00531ES : PDF Document : 0.1MB Primary Document Icon F2013L00531ES : ZIP Document : 64KB
6 pages