Goods and Services Tax Ruling
GSTR 2008/1A1 - Addendum
Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?
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 2008/1 following the publication of Goods and Services Tax Determinations GSTD 2012/1 and corrects some references.
Omit 'If'; substitute 'Subject to paragraph 103 of this Ruling, if'.
- Omit 'However, if'; substitute 'If'.
- After the first sentence, insert:
Consideration of paragraph 11-15(2)(a) is also required if an entity acquires residential premises as defined in section 195-1 subject to an existing lease.[44A]
- GSTD 2012/1
- United Kingdom Value Added Tax Act 1983 14(3)
- Value Added Tax Act 1983 (UK) 14(3)
- HP Mercantile Pty Limited v. Commissioner of Taxation  FCAFC 126; 143 FCR 553; (2005) 219 ALR 591; 2005 ATC 4571; (2005) 60 ATR 106
- HP Mercantile Pty Limited v. Commissioner of Taxation  FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; 2005 ATC 4571; (2005) 60 ATR 106
Commissioner of Taxation
22 February 2012
For the Commissioner's view on the application of paragraph 11-15(2)(a) in these circumstances, see paragraphs 26 to 32 of Goods and Services Tax Determination GSTD 2012/1 Goods and Service tax: what are the GST consequences following the sale of residential premises that are subject to a lease?