Goods and Services Tax Determination
GSTD 2007/3A2 - Addendum
Goods and services tax: if a non-resident entity owns residential rental premises in Australia and an Australian accountant makes a supply to that entity consisting of advice about the premises and tax return preparation services, is that supply wholly or partly GST-free if made on or after 1 April 2005?
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This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Determination GSTD 2007/3 to reflect the withdrawal and replacement of Goods and Services Tax Ruling GSTR 2000/20 Goods and services tax: commercial and residential premises.
Omit the footnote; substitute:
2. See Goods and Services Tax Ruling GSTR 2012/5 Goods and services tax: residential premises for guidance on supplies of residential premises.
Omit 'GSTR 2000/20'; insert 'GSTR 2012/5'.
This Addendum applies on and from 19 December 2013.
Commissioner of Taxation
30 April 2014
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