Goods and Services Tax Ruling
GSTR 2003/7A3 - Addendum
Goods and Services Tax: what do the expressions 'directly connected with goods or real property' and 'a supply of work physically performed on goods' mean for the purposes of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ?
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
This Addendum amends Goods and Services Tax Ruling GSTR 2003/7 to take account of changes to the A New Tax System (Goods and Services Tax) Act 1999 made by the Tax Laws Amendment (2010 GST Administration Measures No.3) Act 2010.
The amendments apply to supplies that are made on or after 1 July 2010, but not to supplies of services to the extent that the supplies relate to a taxable importation made before 1 July 2010.
GSTR 2003/7 is amended as follows:
Omit the third sentence; substitute 'Subsection 38-190(4) operates to extend the GST-free status allowed under item 3, provided it is not a supply that is listed in subsection 38-190(5).'.
Omit: 'Subsections 38-190(2), (2A) or (3)'; substitute 'Subsections 38-190(2) (2A), (3) or (5)'.
- ANTS(GST)A99 38-190(5)
This Addendum applies on and from 1 July 2010.
Commissioner of Taxation
3 April 2013