Goods and Services Tax Determination

GSTD 2006/1A2 - Addendum

Goods and services tax: is a payment from a non-resident car manufacturer to an Australian distributor under an offshore warranty chargeback arrangement subject to GST?


This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Determination GSTD 2006/1 to remove references to GSTD 2006/2 which is now withdrawn.

GSTD 2006/1 is amended as follows :

1. Paragraph 3

Omit the second sentence.

2. Footnote 6

Omit the footnote.

3. Related Rulings/Determinations

Omit'; GSTD 2006/2'.

This Addendum applies on and from 25 January 2017.

Commissioner of Taxation
25 January 2017.


ATO references:

ISSN: 2205-6254

Business Line:  ITX