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BR Pub 17/03
Issued
14 Feb 2017
Effective
This Ruling will apply for an indefinite period beginning on 14 February 2017.

Goods and Services Tax - Traffic enforcement activities by local authorities - GST output tax on infringement fees retained - Treatment of fines - GST input tax on acquisition of goods and services

Ruling BR Pub 17/03 clarifies that traffic infringement fees retained by local authorities are not subject to GST however input tax deductions may available.

BR Pub 17/03: Goods and Services Tax – Traffic enforcement activities by local authorities
pdf - 356.77 KB - 19 pages
Reference
BR Pub 17/03
Issued
14 Feb 2017
Effective
This Ruling will apply for an indefinite period beginning on 14 February 2017.
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