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Reference
PUB00520
Open Date
28 Jul 2025
Closing Date
10 Sep 2025
Status
Current

GST – Meaning of payment

This interpretation statement discusses the meaning of “payment” for GST purposes. The meaning of payment is relevant for determining the time of supply, the tax period for which you return output tax or for which you claim an input tax deduction, and eligibility for a secondhand goods input tax deduction.

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