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.
BR Pub 10/10
BR Pub 10/11
BR Pub 10/12
BR Pub 10/13
Expired 23 September 2015 - replaced by BR Pub 16/01 - 16/04