Goods and Services Tax Ruling
GSTR 2000/13A2 - Addendum
Goods and services tax: accounting on a cash basis
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2000/13 to reflect the updated reference to an Accounting Standard.
Omit the last dot point; substitute:
- Accounting Standards AAS 6 and AASB 101,[33A] which require companies to use the accrual basis.
This Addendum explains the Commissioner's view of the law as it applies on and from 1 January 2005. You can rely upon this Addendum on and from its date of issue for the purpose of the Taxation Administration Act 1953.
Commissioner of Taxation
29 February 2012