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
Enabled by
A New Tax System (Goods and Services Tax) Act 1999
C2004A00446No. 55, 1999