Input Tax Apportionment

Contents

1. Glossary

2. Introduction

1. 2.1. Short brief

2. 2.2. Purpose of this document

3. 2.3. Who should read this document?

4. 2.4. Legislative references

5. 2.5. Status of the Guide

3. Overview of Input Tax apportionment

1. 3.1. Introduction

2. 3.2. Entitlement to recover Input Tax

3. 3.3. Input Tax apportionment per Tax Period

4. 3.4. Input Tax apportionment – Annual adjustments

4. Special apportionment methods

1. 4.1. Introduction

2. 4.2. Eligible Persons

3. 4.3. Conditions for eligibility

4. 4.4. Outputs-based method

5. 4.5. Transaction count method

6. 4.6. Floorspace method

7. 4.7. Sectoral method

8. 4.8. Summary of available special apportionment methods

5. Specified Recovery Percentage

1. 5.1. Introduction

2. 5.2. Eligible Persons

3. 5.3. Conditions for eligibility

4. 5.4. How does it work?

5. 5.5. Validity period

6. Applying for special apportionment method and/or SRP

1. 6.1. Required information

2. 6.2. Rejections, requests for further information and decisions

3. 6.3. Validity period

4. 6.4. Notifications relating to change in Business

5. 6.5. When to re-apply?

7. Updates and amendments

Appendix 1: Input Tax apportionment examples

Appendix 2: Common errors/checklist