Goods and Services Tax Ruling
GSTR 2000/19A4 - Addendum
Goods and services tax: making adjustments under Division 19 for adjustment events
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 2000/19 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:
- Omit the second sentence of each Note.
- After the Notes; insert:
Note : The Addendum to this Ruling that issued on 7 December 2011 applies on and from 1 July 2010.
- After 'tax invoice'; insert: 'within 28 days of a request by the recipient'
- Omit the footnote 11; substitute:
 Subsection 29-70(2).
Omit footnote 12.
Omit: 'GSTR 2000/17; '
- 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