Goods and Services Tax Ruling

GSTR 2004/9A2ER1 - Erratum

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


This Erratum corrects the notice of addendum to Goods and Services Tax Ruling GSTR 2004/9 which published on 27 April 2011.

GSTR 2004/9A2 is corrected as follows:

1. Date of effect

Omit 'paragraph 33'; substitute 'paragraph 34'.

2. Footnote 1A

Omit 'paragraphs 4 to 7'; substitute 'paragraphs 4 to 8'.

This Erratum applies on and from 27 April 2011.

Commissioner of Taxation
25 May 2011


Refer to paragraphs 4 to 8 of GSTR 2011/1.


ATO references:

ISSN: 1443-5160