Australian Taxation Office

New or updated materials on ATO website, including:

GST Determinations

A range of GST Legislative Determinations (under legislative instruments, registered 30/9/2015) commence today and replace previous determinations in relation to matters concerning recipient created tax invoices, simplified GST accounting, cash basis accounting, waiver of a tax invoice requirements, margin scheme valuation, extension of time to issue an adjustment note, and second hand goods.