Goods and Services Tax Determination

GSTD 2004/1A2 - Addendum

Goods and services tax: when will the requirement to hold a tax invoice or adjustment note be waived as a result of a court or tribunal decision?

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Addendum

This Addendum amends Goods and Services Tax Determination GSTR 2004/1 to reflect:

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changes in the law made by the Tax Laws Amendment (2010 GST Administration Measure No. 2) Act 2010 and the repeal of regulations 29.70.01 and 29.70.02 to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulations 2010 (No. 1) (206 of 2010); and

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to reflect the addition of regulation 29-80.02 to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulations 2009 (No. 2) (385 of 2009).

GSTD 2004/1 is amended as follows:

1. Preamble

Omit the Note.

2. Footnote 1

(a) After 'subsection 29-10(3)'; insert 'of the GST Act'.

(b) After 'subsection 29-80(1)'; insert 'of the GST Act'.

3. Footnote 3

(a) After 'subsection 29-10(3)'; insert 'of the GST Act'.

(b) Omit '$50'; substitute '$75'.

(c) After 'subsection 29-80(2)'; insert 'of the GST Act'.

4. Footnote 5

Omit 'and regulation 29-70.01 of the A New Tax System (Goods and Services Tax) Regulations 1999'.

5. Footnote 6

(a) After 'and 29-80(2)'; insert 'of the GST Act'.

(b) After 'subsection 75-30(1)'; insert 'of the GST Act'.

(c) After 'subsection 83-35(1)'; insert 'of the GST Act'.

(d) After 'and 29-75(2)' insert 'of the GST Act'.

6. Paragraphs 5 and 6

Omit 'subsection 29-70(1) or subsection 29-75(1)'; substitute 'subsections 29-70(1B) or 29-75(1) of the GST Act'.

7. Footnotes 12, 13 and 14

Omit the footnotes; substitute:

12 Decisions in relation to the exercise of these discretions are not reviewable GST decisions under subsection 110-50(2) of Schedule 1 to the TAA.

13 Section 105-10 of Schedule 1 to the TAA requires the Commissioner to make an assessment if requested, subject to the request being made within the time limits in subsection 105-10(2) of Schedule 1 to the TAA.

14 The making of an assessment under section 105-5 of Schedule 1 to the TAA is a reviewable indirect tax decision under subsection 105-40(2) of Schedule 1 to the TAA. Subsection 105-40(1) of Schedule 1 to the TAA gives a right of objection in the manner set out in Part IVC of the TAA.

8. Paragraph 8

Omit 'section 59 of the TAA'; substitute 'section 105-100 of Schedule 1 to the TAA'.

9. Footnote 15

Omit 'section 59 of the TAA'; substitute 'Section 105-100 of Schedule 1 to the TAA'.

10. Paragraph 9

(a) Omit 'above'; substitute 'of this Determination'.

(b) After 'or 29-75(1)'; insert 'of the GST Act'.

11. Paragraph 11

(a) Omit 'subsection 29-10(1) or (2)'; substitute 'subsections 29-10(1) or (2) of the GST Act'.

(b) Omit 'subsection 29-20(1) or (2)'; substitute 'subsections 29-20(1) or (2) of the GST Act'.

12. Paragraph 14

(a) After all occurrences of 'or 29-75(1)'; insert 'of the GST Act'.

(b) After 'or 29-20(3)(d)'; insert 'of the GST Act'.

(c) After 'subsection 29-10(4)'; insert 'of the GST Act'.

13. Paragraph 15

After 'subsection 29-10(4)'; insert 'of the GST Act'.

14. Paragraph 17

After 'subsection 29-70(1)'; insert 'of the GST Act'.

15. Paragraph 18

Omit 'section 23 of the TAA'; substitute 'section 105-10 of Schedule 1 to the TAA'.

16. Paragraph 19

(a) After 'subsection 29-70(1)'; insert 'of the GST Act'.

(b) After 'subsection 29-10(3)'; insert 'of the GST Act'.

17. Paragraph 21

(a) Omit 'our'; substitute 'the Commissioner's'.

(b) Omit the second sentence.

(c) Insert after the paragraph:

Note 1: The Addendum to this Determination that issued on 11 July 2007 explains our view of the law as it applied from 1 July 2007.

Note 2: The Addendum to this Determination that issued on 25 January 2012, explains the Commissioner's view of the law as it applied from 1 July 2010.

18. Paragraph 22

Omit the paragraph.

19. Related Rulings/Determinations

Omit:

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GSTR 1999/1

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GSTR 2000/17

20. Legislative references

(a) Omit:

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GSTR 1999 29-70.01

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TAA 1953 22

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TAA 1953 23

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TAA 1953 23(2)

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TAA 1953 59

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TAA 1953 62(1)

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TAA 1953 62(2)

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TAA 1953 62(3)

(b) Insert:

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GSTA 1999 29-70(1B)

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TAA 1953 Sch 1 105-5

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TAA 1953 Sch 1 105-10

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TAA 1953 Sch 1 105-10(2)

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TAA 1953 Sch 1 105-40(1)

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TAA 1953 Sch 1 105-40(2)

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TAA 1953 Sch 1 105-60

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TAA 1953 Sch 1 105-100

This Addendum explains the Commissioner's view of the law as it applied from 1 July 2010.

Commissioner of Taxation
25 January 2012

References

ATO references:
NO 1-21I4P1D