Goods and Services Tax Ruling
GSTR 2009/2A2 - Addendum
Goods and services tax: partitioning of land
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
- reflect the amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) which were made by Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012. In particular it reflects the amendment that inserted section 9-17 into the GST Act. Section 9-17 contains exclusions from the meaning of 'consideration' formerly contained in subsection 9-15(3). Section 9-17 is now also referred to in the definition of 'consideration' as defined by section 195-1. The amendments apply to payments made on or after 1 July 2012.
- update references to legislation and relevant rulings that have issued since the Ruling was issued.
- update the Date of Effect section of the ruling.
Omit the paragraph; substitute:
6. This ruling applies 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).
6A. Changes made to this Ruling by Addenda that issued on 3 March 2010 and 4 September 2013 have been incorporated into this version of the Ruling.[4A]
Omit the paragraphs.
Omit the footnote; substitute:
24 Sections 9-15 and 9-17.
Omit 'section 9-15'; substitute 'sections 9-15 and 9-17'.
- GSTR 1999/1
- TAA 1953 Sch 1 105-60
- ANTS (GST) Act 1999 9-17
- TAA 1953 Sch 1 Div 358
Commissioner of Taxation
4 September 2013
Refer to each Addendum to see how that Addendum amends this Ruling.