Legislative Determinations – creditable purpose – ways to work out extent

SAM 2016/32 – Goods and Services Tax: Simplified Method to Apportion Input Tax Credits Determination (No. 32) 2016 for Caravan Park Operators

CP 2001/1 – A New Tax System (Goods and Services Tax) (Simplified Method to Apportion Input Tax Credits for Caravan Park Operators Who Input Tax Supplies of Long-term Accommodation) Determination 2001/1 – Information about the simplified method to apportion input tax credits for caravan park operators who have chosen to input tax supplies of long-term accommodation