Goods and Services Tax Ruling

GSTR 2000/4ER - Erratum

Goods and services tax: appropriations

FOI status:

may be released


Replace the entire text at Paragraph 9 with the following:

' A payment between government related entities is "specifically covered by an appropriation under an Australian law" if it has the following features:

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


ATO references:
NO T2000/4313

ISSN 1443 - 5160