Goods and Services Tax Industry Issues
Primary Production Industry Partnership

Addendum - Farmed for five years but not immediately prior to sale

• Please note that the PDF version is the authorised version of this ruling.
  View the consolidated version for this notice.

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Industry Issue GSTII PP5 to make minor style changes.

GSTII PP5 is amended as follows:

1. Paragraph 5

Omit 'A New Tax System (Goods and Services Tax) Act 1999 (GST Act)'; substitute 'GST Act'.

This Addendum applies from 17 July 2020.

Commissioner of Taxation
17 July 2020

© 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