Goods and Services Tax Ruling
GSTR 2009/2A3 - Addendum
Goods and services tax: partitioning of land
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This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2009/2 to clarify when an entity makes a supply as a result of the decision of the High Court in Commissioner of Taxation v. MBI Properties Pty Ltd  HCA 49.
Omit the paragraph and footnote 4A; substitute:
6A. Changes made to this Ruling by Addenda that issued on 3 March 2010, 4 September 2013 and 20 December 2017 have been incorporated into this version of the Ruling.
Omit the paragraph and footnote 34; substitute:
52. In Goods and Services Tax Ruling GSTR 2006/9 Goods and services tax: supplies, the Commissioner takes the view that an entity will make a supply if it provides something of value to another entity. For example, a co-owner will provide something if it takes action to transfer property to another co-owner.
Omit the paragraph and footnotes 35, 36 and 37.
Omit the fourth and fifth sentences, substitute; 'In accordance with the Commissioner's view, in order to make a supply a co-owner has to provide something to another entity.'
- Commissioner of Taxation v. MBI Properties Pty Ltd  HCA 49.
Commissioner of Taxation
20 December 2017
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See paragraphs 71 to 91 of GSTR 2006/9. See also Commissioner of Taxation v. MBI Properties Pty Ltd  HCA 49.