Goods and Services Tax Determination
GSTD 2012/2A1ER1 - Erratum
Goods and services tax: what are the goods and services tax consequences following the sale of commercial premises that are subject to a lease?
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This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects a typographical error to the Addendum to Goods and Services Tax Determination GSTD 2012/2 which published on 23 September 2015.
GSTD 2012/2 Addendum is corrected as follows:
Omit 'their'; substitute 'there'.
This Addendum applies on and from 23 September 2015.
Commissioner of Taxation
7 October 2015
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Not previously issued as a draft