Consultation on GST apportionment and adjustment rules

An officials’ issues paper, GST apportionment and adjustment rules, seeks feedback on issues with the GST apportionment and adjustment rules and on policy options for reforming and simplifying these rules.

The GST apportionment and adjustment rules apply when a GST registered person uses an asset in their business and also privately or to make exempt supplies (such as financial services or residential accommodation).

Submissions close on 27 April 2022.