Goods and Services Tax Determination
GSTD 2001/2A2 - Addendum
Goods and services tax: is the sale of goods by a lessor on expiry of a lease agreement a separate supply to the lease of the goods?
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This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Determination GSTD 2001/2 to reflect the withdrawal and replacement of Goods and Services Tax Ruling GSTR 2000/1 by Goods and Services Tax Ruling GSTR 2013/2.
Omit from the first sentence '[to tax periods commencing]'.
After the paragraph; insert:
Note: Changes made to the Determination by Addenda that issued on 31 October 2012 and 2 October 2013 have been incorporated into this version of the Determination. Refer to each Addendum to see how that Addendum amends this Determination.
Omit 'GSTR 2000/1'; substitute 'GSTR 2013/2'.
Omit 'GSTR 2000/1', insert 'GSTR 2013/2'.
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Commissioner of Taxation
2 October 2013