Goods and Services Tax Ruling
GSTR 2011/1ER1 - Erratum
Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement
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Date of effect 28
Alternative views 97
Detailed contents list 106
Date of effect 29
Alternative views 99
Detailed contents list 108
Omit the comma; substitute a full stop.
Omit 'that' from the last sentence.
Omit '111 115'; substitute '111-115'.
Insert a full stop at the end of the subparagraph.
Omit the footnote; substitute:
33 Butterworth's Australian Legal Dictionary, 1997, Butterworths, Sydney. Also, Garner, B 1995, A Dictionary of modern legal usage, 2nd edn, Oxford University Press, New York.
Omit the comma.
This Erratum applies on and from 27 April 2011.
Commissioner of Taxation
25 May 2011