Goods and Services Tax Ruling

GSTR 2000/19A7 - 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 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:

1. Paragraph 7A

Omit 'and 11 December 2013'; substitute ', 11 December 2013 and 1 October 2014'.

2. Paragraph 42B

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.

3. Paragraph 42C

Omit the paragraph including heading.

4. Detailed contents list

Omit:


Example     42C

5. Related rulings

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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You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-5LF17DE

ISSN 1443-5160