Goods and Services Tax Industry Issues
Insurance Industry Partnership

Addendum - Division 78 and subdivision 153-B agreements

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Industry Issue GST II II9 to make minor style changes.

GST II II9 is amended as follows:

1. Paragraph 6

In the first dot point, omit '; and'.

2. Paragraph 9

(a) Omit 'See GSTR 2000/36 for a discussion of when an acquisition rather than a settlement is made.'

(b) After the paragraph, insert new paragraph 9A:

9A. See also: GSTR 2000/36 for a discussion of when an acquisition rather than a settlement is made.

This Addendum applies from 17 July 2020.

Commissioner of Taxation
17 July 2020

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