Local authority rates apportionments on property transactions where the rates have been paid beyond settlement or are in arrears - goods and services tax implications for vendor and purchaser

The rulings consider how apportionments of local authority rates made in property transactions should be treated for GST. Applies 2010-2015.

Rulings:

BR Pub 10/10

BR Pub 10/11

BR Pub 10/12

BR Pub 10/13