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