Goods and Services Tax Ruling
GSTR 2025/1ER1 - Erratum
Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia
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Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Erratum
This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Goods and Services Tax Ruling GSTR 2025/1 to amend typographical errors.
GSTR 2025/1 is corrected as follows:
1. Paragraph 185 (Flow chart 2)
Omit the flow chart; substitute:
2. Paragraph 189 (Flow chart 6)
Omit the flow chart; substitute:
This Erratum applies from 23 July 2025.
Commissioner of Taxation
27 August 2025
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
References
ATO references:
NO 1-WVNF425