2011 amendment removes the concept of 'principal purpose' from s 20A(2) of the GST Act so it aligns with the rest of the Act.
Section 20A(2) of the Goods and Services Tax Act 1985
When the apportionment rules for claiming input tax were introduced, they removed the concept of "principal purpose" from the GST Act. However, a reference to principal purpose was inadvertently retained in section 20A(2). This amendment corrects that error so the test in section 20A(2) is now consistent with the rest of the Act.
The change applies from 1 April 2011.