Goods and Services Tax Ruling

GSTR 2001/3A4 - Addendum

Goods and services tax: GST and how it applies to supplies of fringe benefits

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2001/3 to reflect the withdrawal and replacement of Goods and Services Tax Ruling GSTR 2000/20 Goods and services tax: commercial residential premises.

GSTR 2001/3 is amended as follows:

1. Paragraph 14

Omit '[to tax periods commencing]'.

Paragraph 35

Omit the third sentence; substitute 'In some cases the supply of accommodation to an employee is an input taxed supply under section 40-35 and therefore subsection 9-75(3) is inapplicable.[17A]'.

3. Related Rulings/Determinations

Insert 'GSTR 2012/5; GSTR 2012/6; GSTR 2012/7'.

4. Legislative references

Insert:

·
ANTS(GST)A 99 Div 87

This Addendum applies on and from 19 December 2012.

Commissioner of Taxation
23 April 2014

Footnotes


See Goods and Services Tax Ruling GSTR 2012/5 Goods and services tax: residential premises, Goods and Services Tax Ruling GSTR 2012/6 Goods and services tax: commercial residential premises, and Goods and Services Tax Ruling GSTR 2012/7 Goods and services tax: long-term accommodation in commercial residential premises.

References

ATO references:
NO 1-5DSKN58

ISSN 1443-5160