Private ruling: GST and apportionment
Published: October 2013

Ruling: Q1: Does the Commissioner agree that the apportionment methodology set out in this private ruling (the methodology) is fair and reasonable for claiming input tax credits for the purposes of section 11-15 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: Yes, the Commissioner agrees that the methodology set out in this private ruling is fair and reasonable for claiming input tax credits for the purposes of section 11-15 of the GST Act.




Subject: GST and apportionment: The ruling concerned the fair and reasonableness of an apportionment methodology and the Commissioner has ruled in the following way: