Amendments
The e-Tax Guide has been updated with the following changes:
- Updated paragraphs 3.3, 5.2, 6.2, 14.3, 20.2.1 for the following:
(i) to remove reference to GST rate.
(ii) provide clarity on how GST should be computed.
- Updated paragraphs 3.2 and 3.3 to clarify the price display requirements.
- Updated paragraph 12.2 to be clear that for returned goods, GST should be adjusted at the rate that was originally charged.
- Updated paragraphs 13.3.3 and 13.3.4 to be clear that for rebates granted for past purchases for which GST was charged at the preceding rate, the supplier should charge GST at the prevailing GST rate on the full value of the next purchase.
- Inserted paragraph 13.3.5 to include rebate used to offset future purchases scenario.
