Goods and Services Tax Determination

GSTD 2004/3A3 - Addendum

Goods and services tax: Is a supply of rights to accommodation a supply of real property for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?


This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Determination GSTD 2004/3 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 2004/3 is amended as follows:

1. Paragraphs 17 to 18A

Omit the paragraphs; substitute:

17. 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).

18. Changes made to this Determination by Addenda that issued on 15 August 2007, 10 October 2007 and 31 October 2012 have been incorporated into this version of the Determination.[F5]

2. Related Rulings/Determinations

Omit 'GSTR 1999/1'; substitute 'TR 2006/10'.

3. Legislative references


TAA 1953 Sch 1 105-60


TAA 1953 Sch 1 Div 358

This Addendum applies on and from 1 July 2010.

Commissioner of Taxation
31 October 2012


Refer to each Addendum to see how it is that the Addendum amends this Determination.


ATO references:
NO 1-409EPDL

ISSN: 1443-5179