Goods and Services Tax Ruling
GSTR 2000/4ER - Erratum
Goods and services tax: appropriations
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
FOI status:may be released
- the payment is made by a government related entity to another government related entity; and
- the authority to make the payment is found in an Act or other instrument of a legislative character which appropriates moneys; and
- the payment is either:
- covered by an appropriation that specifically deal with transactions between one government related entity and another, or
- not part of a commercial transaction'.
Commissioner of Taxation
12 April 2000
ISSN 1443 - 5160