Goods and Services Tax Ruling
GSTR 2005/6ER1 - Erratum
Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999
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GSTR 2005/6 is corrected as follows:
Omit the first sentence; substitute 'Subsection 38-190(3) only applies to a supply covered by item 2.'.
Commissioner of Taxation
7 May 2014
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