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<p>An officials’ issues paper, <strong><em><a href="/publications/2022/2022-ip-gst-apportionment-rules">GST apportionment and adjustment rules</a>,</em></strong> seeks feedback on issues with the GST apportionment and adjustment rules and on policy options for reforming and simplifying these rules.</p>
<p>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).</p>
<p>Submissions close on <strong>27 April 2022</strong>.</p>
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