Goods and Services Tax Ruling

GSTR 2004/5W

Goods and services tax: appropriations

FOI status:

may be released

Notice of Withdrawal

Goods and Services Tax Ruling GSTR 2004/5 is withdrawn with effect from today.

1. Goods and Services Tax Ruling GSTR 2004/5 deals with the application of paragraph 9-15(3)(c) of the A New Tax System (Goods and Services Tax) Act 1999 to payments made between government related entities that are specifically covered by an appropriation under an Australian law. The matters addressed in the Ruling are now dealt with in Goods and Services Tax Ruling GSTR 2006/11, which issues today.

2. GSTR 2006/11 has been prepared in response to feedback from Commonwealth, State and Territory government bodies that GSTR 2004/5 requires further clarification. GSTR 2006/11 provides clarification on what is meant by the term 'specifically covered by an appropriation'. GSTR 2006/11 also includes further discussion on what are 'relevant supporting documents'.

3. GSTR 2004/5 is replaced by GSTR 2006/11.

Commissioner of Taxation
22 November 2006


ATO references:
NO 2005/18404

ISSN: 1443-5160
GSTR 2004/5W history
  Date: Version: Change:
  30 June 2004 Original ruling  
You are here 22 November 2006 Withdrawn