Goods and Services Tax Ruling

GSTR 2000/19A4 - Addendum

Goods and services tax: making adjustments under Division 19 for adjustment events

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2000/19 to reflect changes to the law made by the Tax Laws Amendment (2010 GST Administration Measure No. 2) Act 2010 and the repeal of regulations 29.70.01 and 29.70.02 to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulations 2010 (No. 1) (206 of 2010).

GSTR 2000/19 is amended as follows:

1. Paragraph 7

(a)
Omit the second sentence of each Note.
(b)
After the Notes; insert:
Note : The Addendum to this Ruling that issued on 7 December 2011 applies on and from 1 July 2010.

2. Paragraph 19

(a)
After 'tax invoice'; insert: 'within 28 days of a request by the recipient'
(b)
Omit the footnote 11; substitute:

[11] Subsection 29-70(2).

3. Paragraph 21

Omit footnote 12.

4. Related Rulings / Determinations

Omit: 'GSTR 2000/17; '

5. Legislative references

Insert:

-
ANTS(GST)A 1999 29-70(2)

This Addendum explains the Commissioner's view of the law as it applies from 1 July 2010.

Commissioner of Taxation
7 December 2011

References

ATO references:
NO 1-3LPX45F

ISSN 1443-5160