Goods and Services Tax Ruling

GSTR 2004/7A1 - Addendum

Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999:

when is a 'non-resident' or other 'recipient' of a supply 'not in Australia when the thing supplied is done'?
when is 'an entity that is not an Australian resident' 'outside Australia when the thing supplied is done'?


This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2004/7 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 2004/7 is amended as follows:

1. Paragraphs 7 and 8

Omit the paragraphs; substitute:

7. 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).

2. Related Rulings/Determinations

Omit 'GSTR 19991/1'; substitute 'TR 2006/10'.

4. Legislative References

(a) Omit:

TAA 1953 37

(b) Insert:

TAA 1953 Sch1 Div 358

This Addendum applies on and from 1 July 2010.

Commissioner of Taxation
31 October 2012


ATO references:
NO 1-409EPDL

ISSN: 1443-5160