Federal Register of Legislation - Australian Government

Primary content

Determinations/Taxation as made
This instrument provides eligible food retailers with a choice of using a simplified accounting method to help them to work out their net amount. It does so by allowing them to estimate their GST-free trading sales and GST-free trading stock acquisitions for a tax period.
Administered by: Treasury
Registered 27 Sep 2017
Tabling HistoryDate
Tabled HR16-Oct-2017
Tabled Senate16-Oct-2017
Enabled by
TitleRegisterIdNumber
A New Tax System (Goods and Services Tax) Act 1999
C2004A00446No. 55, 1999