Draft Goods and Services Tax Ruling

GSTR 2000/D7ER - Erratum

Goods and Services Tax: supplies connected with Australia

  • Please note that the PDF version is the authorised version of this draft ruling.
    View the Erratum notice for this document.
    This document has been finalised.

FOI status:

may be released

Erratum

1. At Paragraph 3:

At line 4, remove footnote 3 after 'GST-free3' and place it after 'input taxed, i.e.,'input taxed3'.

2. At Footnote 25:

Narrative in footnote reads 'at paragraphs 241 and 242 respectively.' Replace with 'at paragraphs 236 and 237 respectively.'

3. At Paragraph 87:

End of last sentence in brackets '(see Example 39 at paragraph 220...).' Replace with '(see Example 37 at paragraph 215.....).'

4. At Footnote 43:

Narrative in footnote reads '... at paragraph 241.' Replace with '... at paragraph 236.'

5. At Footnote 46:

Narrative in footnote reads '... a paragraph 241.' Replace with '... at paragraph 236.'

6. At Paragraph 165:

First sentence reads 'Paragraph ... at paragraphs 212 to 223 below.' Replace with 'Paragraph ... at paragraphs 207 to 218 below.'

7. At Paragraph 186:

End of sentence in paragraph in brackets '(refer to paragraphs 212 to 223 below).' Replace with '(refer to paragraphs 207 to 218 below).'

Commissioner of Taxation
17 May 2000

References

ATO references:
NO T2000/4313

ISSN 1443 - 5160

Related Rulings/Determinations:

GST 2000/D7


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).