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Goods and Services Tax Bulletin

GSTB 2000/1W


Special credit for sales tax paid on stock

Attention This document has changed over time. View its history.

Date of Issue: 28 March 2018

Goods and Services Tax Bulletin GSTB 2000/1 is withdrawn with effect from 28 March 2018.

1. The Bulletin explains how the special credit for wholesale sales tax under section 16 of A New Tax System (Goods and Services Tax Transition) Act 1999 can be claimed.

2. Section 16 was repealed by item 9 in Part 2 of Schedule 5 of the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 effective from 14 September 2006. As a result, GSTB 2000/1 is no longer required.

3. A replacement bulletin will not be issued.

Commissioner of Taxation

28 March 2018

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
ATO references:
NO  1-D0P8YZS

GSTB 2000/1W history   Top  
   Date   Version   Change 
   10 May 2000   Original ruling   
   23 August 2000   Consolidated ruling   Addendum 
 You are here ®  28 March 2018   Withdrawn   


 


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