Goods and Services Tax Ruling
GSTR 2004/9A3 - Addendum
Goods and services tax: GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise
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 2004/9 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 2004/9 is amended as follows:
Omit the paragraphs; substitute:
8. 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 1999/1'; substitute 'TR 2006/10'.
- - TAA 1953 37
- - TAA 1953 Sch 1 Div 358
This Addendum applies on and from 1 July 2010.
Commissioner of Taxation
31 October 2012