Advice under development – GST issues

GST issues on which we are currently preparing COVID-19 related guidance include the following:

• [3869] Time limits on entitlements to tax credits
• [3955] GST – assignment of payment streams]
• [3956] GST – transaction accounts
• [3982] Development lease arrangements in the ACT
• [3993] GST – apportionment of acquisitions in relation to transaction accounts
• [3995] GST – application of GST-free provisions to supplies of transaction accounts
• [3997] GST – adjustable beds [UPDATED]
• [3998] GST – cross-border legislative amendments [UPDATED]

Source: ATO

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