Goods and Services Tax Ruling

GSTR 2004/9A - Addendum

Goods and services tax: GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise

FOI status:

may be released


This Addendum amends Goods and Services Tax Ruling GSTR 2004/9 to insert a footnote at paragraph 56.

GSTR 2004/9 is amended as follows:

1. Paragraph 56

Insert the following footnote at the end of paragraph (b).

12A Settlement adjustments for rates, land tax and other outgoings are discussed in detail in GSTD 2006/3 Goods and services tax: are settlement adjustments taken into account to determine the consideration for the supply or acquisition of real property?

Commissioner of Taxation
9 August 2006


ATO references:
NO 2005/18404

ISSN: 1443-5160