BR Pub 10/10 - BR Pub 10/13
Issued
23 Sep 2010
Effective 
23 September 2010 to 23 September 2015

Local authority rates apportionments on property transactions where the rates have been paid beyond settlement or are in arrears - goods and services tax implications for vendor and purchaser

The rulings consider how apportionments of local authority rates made in property transactions should be treated for GST. Applies 2010-2015.

Rulings:

BR Pub 10/10

BR Pub 10/11

BR Pub 10/12

BR Pub 10/13

Current status
Expired 23 September 2015 - replaced by BR Pub 16/01 - 16/04