Goods and Services Tax Determination
Goods and services tax: are outgoings payable by a tenant under a commercial property lease part of the consideration for the supply of the premises?
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Determination GSTD 2000/10 to update the Date of Effect section to reflect the amendments within the Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 which came into effect on 1 July 2010.
GSTD 2000/10 is amended as follows:
Omit the three paragraphs immediately following 'Date of Effect' heading; substitute:
This Determination applies [to tax periods commencing] both before and after its date of issue. However, this Determination will not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of this Determination (see paragraphs 75 and 76 of Taxation Ruling TR 2006/10).
Note: The Addendum to this Determination that issued on 15 August 2007, explains our view of the law as it applied from 1 July 2007.
Insert 'TR 2006/10'.
- TAA 1953 Sch 1 Div 358
Commissioner of Taxation
31 October 2012