Goods and Services Tax Ruling
GSTR 2000/19A7 - 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 due to the issue of Goods and Services Tax Ruling GSTR 2014/1 which addresses the GST consequences of incentive payments in the motor vehicle industry.
GSTR 2000/19 is amended as follows:
Omit 'and 11 December 2013'; substitute ', 11 December 2013 and 1 October 2014'.
After the third sentence insert footnote.
17D Similar arrangements are common in the motor vehicle industry. For more information about GST consequences of certain motor vehicle incentive payments see GSTR 2014/1.
Omit the paragraph including heading.
Insert 'GSTR 2014/1'.
This Addendum explains the Commissioner's view of the law as it applies both before and after the date of issue.
Commissioner of Taxation
1 October 2014
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