Federal Register of Legislation - Australian Government

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Determinations/Taxation as made
This determination provides restaurants, cafes and caterers (eligible food retailers) with a choice of using a simplified GST accounting method to calculate their entitlements to input tax credits for trading stock purchases for a tax period.
Administered by: Treasury
Registered 28 Sep 2016
Tabling HistoryDate
Tabled HR10-Oct-2016
Tabled Senate10-Oct-2016
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Legislative Instrument
F2016L01534 : Authoritative PDF Document : 0.5MB Primary Document Icon F2016L01534 : ZIP Document : 72KB
4 pages

Explanatory Statement
F2016L01534ES : PDF Document : 0.4MB Primary Document Icon F2016L01534ES : ZIP Document : 65KB
5 pages