Goods and Services Tax Ruling
GSTR 2004/1A4 - Addendum
Goods and services tax: reduced credit acquisitions
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2004/1 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.
Omit the paragraphs; substitute:
10. 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).
11. Changes made to this Ruling by Addenda that issued on 30 May 2007, 2 July 2008, 18 January 2012 and 31 October 2012 have been incorporated into this version of the Ruling.[1A]
Omit 'GSTR 19991/1'; substitute 'TR 2006/10'.
- TAA 1953 Sch1 Div 358
Commissioner of Taxation
31 October 2012
Refer to each Addendum to see how that Addendum amends the Ruling.