Amendments
i) To provide clarity that ACAP renewal reviews should include a review of the application of partial exemption rules on the recovery of input tax by partially exempt businesses, amended paragraph 3.9 of “Appendix 1: GST ACAP Renewal Review Guidance"
ii) To update on additional information to be provided in “Section 1: Business Information” of the ACAP Renewal Report, amended “Appendix 1: GST ACAP Renewal Review Guidance"
- Amended paragraph 7.3(b)
- Added paragraph 7.3(c)
iii) To refer to the guidelines on information to be provided in requests for technical clarifications, amended "Appendix 1: GST ACAP Renewal Review Guidance"
- Added paragraphs 8.7 to 8.10
iv) Other editorial changes
