Goods and Services Tax Ruling
GSTR 2001/2A3 - Addendum
Goods and services tax: Goods and services tax: foreign exchange conversions
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This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2001/2 to reflect the withdrawal and replacement of Goods and Services Tax Ruling GSTR 2000/1 by Goods and Services Tax Ruling GSTR 2013/2.
(a) Omit from the first sentence '[to tax periods commencing]'.
(b) After the paragraph; insert:
10A. Changes made to this Ruling by Addenda that issued on 7 December 2011, 31 October 2012 and 16 October 2013 have been incorporated into this version of the Ruling.[1A]
Omit the footnote.
Omit the footnote; substitute:
17An explanation of the requirements for adjustment notes can be found in Goods and Services Tax Ruling GSTR 2013/2 Goods and services tax: adjustment notes.
Omit 'GSTR 2000/1'; substitute 'GSTR 2013/2'.
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
Commissioner of Taxation
16 October 2013
Refer to each Addendum to see how that Addendum amends this Ruling.