Goods and Services Tax Ruling

GSTR 2000/26A4 - Addendum

Goods and services tax: corporate card statements - entitlement to an input tax credit without a tax invoice


This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2000/26 to update the Date of Effect section to reflect the amendments within the Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 which came into effect on 1 July 2010.

GSTR 2000/26 is amended as follows:

1. Paragraph 7

Omit the paragraph including notes; substitute:

7. This Ruling applies [to tax periods commencing] both before and after its date of issue. However, this Ruling will not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of this Ruling (see paragraphs 75 and 76 of Taxation Ruling TR 2006/10).

2. Footnote 19

Omit 'GSTR 2000/23'; substitute 'GSTR 2003/12'.

3. Related Rulings/Determinations

Omit 'GSTR 2000/23'; substitute 'TR 2006/10'; GSTR 2003/12'.

4. Legislative references

- TAA 1953 284-75
- TAA 1953 Sch 1 284-75(1)
- TAA 1953 Sch 1 Div 358

This Addendum applies on and from 1 July 2010.

Commissioner of Taxation
31 October 2012


ATO references:
NO 1-409EPDL

ISSN 1443-5160