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?

Addendum

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.

GSTD 2007/3 is amended as follows:

1. Footnote 2

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.

2. Related Rulings/Determinations

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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References

ATO references:
NO 1-52REX9I

ISSN: 1443-5179

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