Goods and Services Tax Ruling
GSTR 2000/6A2 - Addendum
Goods and Services Tax: special credit for sales tax paid on alcoholic beverages
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Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2000/6 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 2000/6 is amended as follows:
Omit the last sentence; substitute:
If you act in accordance with the methods in this Ruling you will be afforded the protection available under Division 357 of Schedule 1 to the Taxation Administration Act 1953.
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).
3. Related Rulings/Determinations
Insert 'TR 2006/10'.
Insert:
- TAA 1953 Sch 1 Div 357
- TAA 1953 Sch 1 Div 358
This Addendum applies on and from 1 July 2010.
Commissioner of Taxation
31 October 2012
References
ATO references:
NO 1-409EPDL