Goods and Services Tax Ruling

GSTR 2001/7ER - Erratum to Addendum

Goods and services tax: meaning of GST turnover, including the effect of section 188-25 on projected GST turnover

Erratum

This Erratum corrects the Addendum to Goods and Services Tax Ruling GSTR 2001/7 that issued 20 February 2008. This Erratum will correct a reference to an Addendum item and insert a dot-point that was inadvertently left out.

GSTR 2001/7 is corrected as follows:

1. Third unnumbered paragraph

Omit:


Addendum item 9

substitute:


Addendum item 8

2. Paragraph 8

Before:

·
supplies that are connected with Australia because of paragraph 9-25(5)(c);

insert:

·
supplies that are not connected with Australia;

This Erratum applies on and from 20 February 2008.

Commissioner of Taxation
27 February 2008

References

ATO references:
NO 2006/20258

ISSN: 1443-5160