Goods and Services Tax Ruling

GSTR 2000/10A3 - Addendum

Goods and services tax: recipient created tax invoices

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Addendum

This Addendum amends Goods and Services Tax Ruling GSTR 2000/10 to update a legislative reference.

GSTR 2000/10 is amended as follows:

1. Paragraph 16

Omit 'regulations 29-70 and 29-71'; substitute 'regulation 29-70.02'.

2. Legislative references

Omit:

- ANTS(GST)R99 29-70

- ANTS(GST)R99 29-71

Insert:

- ANTS(GST)R99 29-70.02

This Addendum explains the Commissioner's view of the law as it applies on and from 26 May 2000. You can rely upon this Addendum on and from its date of issue for the purpose of section 105-60 of Schedule 1 to the Taxation Administration Act 1953.

Commissioner of Taxation
14 January 2009

References

ATO references:
NO 2006/20258