Compilation details
UIG Interpretation 1031 Accounting for the Goods and Services Tax (GST) (as amended)
Compilation details are not part of Interpretation 1031.
This compiled Interpretation applies to annual reporting periods beginning on or after 1 January 2020. It takes into account amendments up to and including 21 May 2019 and was prepared on 2 March 2020 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Interpretation issued by the AASB. Instead, it is a representation of Interpretation 1031 (July 2004) as amended by other pronouncements, which are listed in the table below.
Table of pronouncements
