Public rulings 2009
Fishing quota - secondhand goods input tax credits / Coastal permits and certificates of compliance - secondhand goods input tax credits
Ruling Number: BR Pub 09/04 and BR Pub 09/05
BR Pub 09/04 and 09/05 are reissues of BR Pub 03/07 and 03/10 respectively. BR Pub 09/04 considers whether a secondhand goods input tax credit is available to a GST-registered person when they purchase fishing quota from an unregistered person (the term "fishing quota" includes individual transferable quota and annual catch entitlements under the Fisheries Act 1983 and Fisheries Act 1996). BR Pub 09/05 considers whether a secondhand goods input tax credit is available to a GST-registered person when they purchase coastal permits or certificates of compliance from an unregistered person.
Ruling applies from: 13 November 2006 to 30 June 2014
BR Pub 09/04 and BR Pub 09/05 - RTF format (259kb | 26 pages)
BR Pub 09/04 and BR Pub 09/05 - PDF format (162kb | 26 pages)
Download Microsoft Word Viewer to access .doc files if you do not have Microsoft Word.
Download Acrobat Reader to view PDF files
Report an accessibility problem for this page
Other rulings this year
- BR Pub 09/01 - Payments made by parents of guardians or students to state schools - GST treatment
- BR Pub 09/02 - Federal Insurance Contributions Act (FICA) - fringe benefit tax (FBT) liability
- BR Pub 09/03 - Charitable organisations and fringe benefit tax
- BR Pub 09/06 - Lease surrender payments received by a landlord - income tax treatment
- BR Pub 09/07 - Provision of benefits by third parties - fringe benefit tax consequences - section CX 2(2)
Date published: 03 Jul 2009
Back to top
