Goods and Services Tax Ruling

GSTR 2000/37ER - Erratum

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

FOI status:

may be released

Erratum to Addendum

An Addendum to GSTR 2000/37 issued on 26 March 2003. The Addendum was stated to apply from 1 July 2000, which was in error. The addendum only applies on a prospective basis, that is from 26 March 2003. This application date is reflected in the gazette notice of 26 March 2003.

Omit the second paragraph:

This addendum applies on and from 1 July 2000.

and substitute:

This addendum applies from 26 March 2003.

Commissioner of Taxation
28 March 2003


ATO references:
NO T2002/011971

ISSN: 1443 - 5160

Related Rulings/Determinations:

GSTR 2000/37A