|GST apportionment decision making guide for financial supply providers|
This guide provides a model for you to consider in making choices of apportionment methods. It also helps you record evidence and your reasons for decisions.
When we refer to you in this guide we are referring to you as a business with GST input tax credit apportionment obligations.
This guide does not replace, alter or affect in any way how we interpret the law as discussed in various tax rulings.
The following ATO rulings are relevant:
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