Goods and Services Tax Ruling

GSTR 2000/5A1 - Addendum

Goods and services tax: payment of fees and commissions to insurance brokers and agents where the period of insurance cover begins before and ends on or after 1 July 2000


This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2000/5 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 2000/5 is amended as follows:

1. Paragraph 4

Omit the paragraph; substitute:

4. 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. Paragraph 11

Omit 'GST'; substitute 'goods and services tax (GST)'.

3. Related Rulings/Determinations


Related Rulings/Determinations:
TR 2006/10

4. Legislative references


- 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