GST: Time of supply - payments of deposits, including to a stakeholder
Date of issue: 04 June 2010
Ruling Number: IS10/03
This interpretation statement considers the application of the time of supply rules for GST purposes to the payment of a deposit in various circumstances, including under conditional and unconditional agreements, where a binding agreement does not exist and where payment is made to a stakeholder.
Provide feedback on this item
IS10/03 - RTF format (286kb | 16 pages)
IS10/03 - PDF format (81kb | 16 pages)
Download Microsoft Word Viewer to access .doc files if you do not have Microsoft Word.
Date published: 04 Jun 2010
Back to top