Goods and Services Tax Ruling
GSTR 2008/3A4 - Addendum
Goods and services tax: dealings in real property by bare trusts
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Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Addendum
This Addendum amends Goods and Services Tax Ruling GSTR 2008/3 to reflect amendments to the A New Tax System (Goods and Services Tax) Act 1999. In particular, this Addendum updates GSTR 2008/3 for amendments made to Subdivision 153-B of the A New Tax System (Goods and Services Tax) Act 1999.
The amendments to Subdivision 153-B are in relation to principals and intermediaries.
The Addendum also makes further minor amendments to GSTR 2008/3.
GSTR 2008/3 is amended as follows:
Omit 'and 27 March 2013'; substitute ', 27 March 2013 and 2 October 2013'.
Omit both occurrences of 'intermediary'; substitute 'entity'.
At the end of the paragraph; insert footnote:
14A. For Subdivision 153-B purposes, principals and intermediaries including agents are treated as separate suppliers or acquirers.
Delete the last sentence.
This Addendum explains the Commissioner's view of the law as it applies from 1 July 2010.
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
Commissioner of Taxation
2 October 2013
References
ATO references:
NO 1-4M9MDSY