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GSTR 1999/D8 - Goods and Services Tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose

[1999] ATODGSTR GSTR1999/D8

Australian Taxation Office

Australia - Commonwealth

22nd December, 1999

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s1.1, s2.5, s3.1, s5.1, s19.5
A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth)
A New Tax System (Australian Business Number) Act 1999 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)	s1, s38
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
59 Aitr 247	59 AITR 247		Australia				1
John v FCT	[1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017	High Court of Australia	Australia - Commonwealth	circa 1989	AustLII		331
FCT v Forsyth	[1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340	High Court of Australia	Australia - Commonwealth	1 Apr 1981	AustLII		97
FCT v Hatchett	[1971] HCA 47; (1971) 125 CLR 494; (1971) 45 ALJR 565; 2 ATR 557	High Court of Australia	Australia - Commonwealth	22 Oct 1971	AustLII		127
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849

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