GSTR 2000/10

GSTR 2000/10A - Addendum

Goods and services tax: recipient created tax invoices

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FOI status:

May be released

Addendum

At paragraph 12

After the first sentence, insert "Other registered recipients may also make requests."

At paragraph 53

After the second sentence, insert "Other registered recipients may also make requests."

At paragraph 54:

subparagraph (a)

After "association", insert "or registered recipient".

Subparagraph (b)

Omit "recipients operate", substitute "recipient operates".

Subparagraph (d)

Omit "recipients", substitute "recipient(s)".

Commissioner of Taxation
27 September 2000

References

ATO references:
NO T2000/4313

Related Rulings/Determinations:

GSTR 2000/10ER