Goods and Services Tax Ruling

GSTR 2003/9A3 - Addendum

Goods and services tax: financial acquisitions threshold

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2003/9 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 2003/9 is amended as follows:

1. Paragraphs 4 to 5A

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).

5. Changes made to this Ruling by Addenda that issued on 2 July 2008, 30 July 2008 and 31 October 2012 have been incorporated into this version of the Ruling.[1A]

2. Related Rulings/Determinations

Insert 'TR 2006/10'.

4. Legislative References

(a) Omit:

-
TAA 1953 37
-
TAA 1953 Sch1 105-60

(b) Insert:

-
TAA 1953 Sch1 Div 358

This Addendum applies on and from 1 July 2010.

Commissioner of Taxation
31 October 2012

Footnotes


Refer to each Addendum to see how that Addendum amends the Ruling.

References

ATO references:
NO 1-409EPDL

ISSN: 1443-5160