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
Authoritative version Simplified GST Accounting Methods Legislative Instrument (No. 1) 2007
F2007L02577No. 1 of 2007