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?
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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 It amends Goods and Services Tax Determination GSTD 2006/1 to remove references to GSTD 2006/2 which is now withdrawn.
GSTD 2006/1 is amended as follows :
Omit the second sentence.
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.
ISSN: 2205-6254Business Line: ITX