Goods and Services Tax Ruling

GSTR 2000/37A5 - Addendum

Goods and services tax: Goods and services tax: agency relationships and the application of the law


This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2000/37 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 2000/37 is amended as follows:

1. Paragraphs 9 to 9B

Omit the paragraphs; substitute:

9. 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).
9A. Changes made to this Ruling by Addenda that issued on 26 March 2003 (as corrected by an Erratum that issued on 28 March 2003), 15 August 2007, 2 April 2008 and 31 October 2012 have been incorporated into this version of the Ruling.[1A]

2. Related Rulings/Determinations

Omit 'GSTR 1999/1'; substitute 'TR 2006/10'.

3. Legislative references

(a) Omit:

TAA 1953 Sch 1 105-60

(b) Insert:

TAA 1953 Sch 1 Div 358

This Addendum applies on and from 1 July 2010.

Commissioner of Taxation
31 October 2012


Refer to each Addendum to see how that Addendum amends this Ruling.


ATO references:
NO 1-409EPDL

ISSN 1443-5160