Goods and Services Tax Ruling

GSTR 2001/6A1 - Addendum

Goods and services tax: non-monetary consideration


This Addendum amends Goods and Services Tax Ruling GSTR 2001/6 to reflect amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). In particular, the Addendum updates GSTR 2001/6 for amendments made to Subdivision 29-C.

The amendments to Subdivision 29-C are in relation to tax invoices and apply to net amounts for tax periods starting on or after 1 July 2010.

This Addendum also makes further minor amendments to GSTR 2001/6 and updates the references section of GSTR 2001/6.

GSTR 2001/6 is amended as follows:

1. Paragraph 9

Omit the paragraph, substitute:

9. This Ruling applies 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).
9A. Changes made to this Ruling by the Addendum issued on 6 November 2013 have been incorporated into this version of the Ruling.[F1A]

2. Paragraph 10

In the fourth dot point, omit 'under regulation 29-70.01 or 29-70.02 of the A New Tax System (Goods and Services Tax) Regulations 1999 ('the GST Regulations')' substitute 'of subsection 29-70(1)'.

3. Paragraphs 11, 49 and 64

Omit 'section 9-15'; substitute 'sections 9-15 and 9-17'.

4. Footnote 40

Omit 'paragraph 9-15(3)(b)'; substitute 'subsection 9-17(2)'.

5. Footnote 41

Omit the footnote; substitute:

41 See Goods and Services Tax Ruling GSTR 2012/2 which, in respect of non-profit bodies and the application of subsection 9-17(2), discusses gifts at paragraphs 69 to 83.

6. Paragraph 168

Omit the paragraph and footnotes.

7. Paragraph 169

Omit the paragraph and footnote.

8. Footnote 59

Omit the second sentence.

9. Paragraph 172

After the paragraph insert:

172A. The requirements for tax invoices and recipient created tax invoices (RCTIs) are the same whether monetary consideration, non-monetary consideration or a combination of both is used as the consideration from which the price is determined. For example, where there is non-monetary consideration, you may set out the price in money for the supply by showing the actual GST inclusive market value of the supply.[F63A]

10. Paragraph 216

Omit 'sections 195-1 and 9-15'; substitute 'sections 9-15 and 9-17'.

11. Paragraph 228

Omit the words 'Section 70 of the Taxation Administration Act 1953'; substitute 'Section 382-5 of Schedule 1 to the Taxation Administration Act 1953'.

12. Related Rulings/Determinations


GSTR 1999/1
GSTR 2000/11
GSTR 2000/17


GSTR 2012/2
GSTR 2013/1
TR 2006/10

13. Legislative references


ANTS(GST)A99 9-10(1)(b)
ANTS(GST)A99 9-15(3)(b)
ANTS(GST)A99 54-50
ANTS(GST)A99 54-50(1)
TAA 1953 37
TAA 1953 70
ANTS GST Regulations 29-70.01 or 29-70.02


ANTS(GST)A99 9-17
ANTS(GST)A99 9-17(2)
TAA 1953 Sch1 105-60
TAA 1953 Sch1 382-5

This Addendum explains the Commissioner's view of the law as it applies from 1 July 2010.


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
6 November 2013


1A Refer to this Addendum to see how it amends this Ruling.

63A See Goods and Services Tax Ruling GSTR 2013/1 Goods and services tax: tax invoices for an explanation of the requirements for a tax invoice and an RCTI.


ATO references:
NO 1-286K2KR

ISSN: 1443-5360