• Footnotes

    1* Please note that effective from 19 December 2012, Goods and Services Tax Ruling GSTR 2000/20 has been withdrawn and replaced with Goods and Services Tax Rulings GSTR 2012/5, GSTR 2012/6 and GSTR 2012/7.

    2** See example 6 of Goods and Services Tax Ruling GSTR 2012/6.

      Last modified: 04 Aug 2016QC 16309