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

Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Goods and Services Tax Ruling GSTR 2005/6 to correct a typographical error.

GSTR 2005/6 is corrected as follows:

1. Paragraph 40

Omit the first sentence; substitute 'Subsection 38-190(3) only applies to a supply covered by item 2.'.

This Erratum applies on and from 3 April 2013.

Commissioner of Taxation
7 May 2014

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References

ATO references:
NO 1-5F4TYS2

ISSN: 1443-5160