Goods and Services Tax Ruling

GSTR 2012/2A3 - Addendum

Goods and services tax: financial assistance payments

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2012/2 to reflect amendments made to:

·
the TAA on time limits on claiming refunds, and
·
the TAA and A New Tax System (Goods and Services Tax) Act 1999 on restrictions on claiming refunds of overpaid GST.

GSTR 2012/2 is amended as follows:

1. Paragraph 25

After the paragraph; insert a fullstop.

2. Footnote 23

Omit 'Taxation Ruling',

3. Paragraph 86

After 'Taxation Administration Act 1953'; insert '(TAA)'.

4. Paragraph 87A

After 'Taxation Administration Act 1953'; insert 'TAA'.

5. Footnote 26

Omit the footnote; substitute:


26 See section 105-55 of Schedule 1 to the TAA which applies to tax periods starting before 1 July 2012.

6. Footnote 27

At the end of the footnote; insert 'and applies to tax periods starting before 31 May 2014'.

7. Footnote 38

Omit 'memorandum to'; substitute 'Memorandum to the'.

8. Paragraph 107

Omit 'Taxation Ruling',

9. Footnote 45

Omit 'Taxation Ruling TR 97/22 Income tax: exempt sporting clubs'; substitute 'TR 97/22'.

10. Footnote 46

Omit 'Taxation Ruling',

11. Paragraph 11

Omit 'Taxation Ruling TR 2005/13 Income tax: tax deductible gifts - what is a gift'; substitute 'TR 2005/13'.

12. Footnote 57

Omit 'Goods and Services Tax Ruling GSTR 2006/9 Goods and services tax: supplies'; substitute 'GSTR 2006/9'.

13. Footnote 61

Omit 'Goods and services tax: supplies'.

14. Footnote 63

(a) Omit 'GSTR 2001/4 GST consequences of court orders and out-of-court settlements'; substitute 'Goods and Services Tax Ruling GSTR 2001/4 Goods and services tax: GST consequences of court orders and out-of-court settlements'.

(b) Omit 'GSTR 2001/6 non-monetary consideration'; substitute 'Goods and Services Tax Ruling GSTR 2001/6 Goods and services tax: non-monetary consideration'.

15. Other references

Omit 'memorandum to'; substitute 'Memorandum to the'.

This Addendum amends GSTR 2012/2 to explain the Commissioner's view of the law as it applies both before and after the date of issue.

Commissioner of Taxation
11 February 2015

© 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).

References

ATO references:
NO 1-68U2H44

ISSN: 1443-5160