Goods and Services Tax Ruling
Goods and services tax: supplies connected with Australia
Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
Notice of Withdrawal
2. GSTR 2000/31 has been reviewed and replaced to incorporate the amendments made by the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016. The amendments impact how GST applies to cross-border supplies. Schedule 1 of this Act (about business to consumer supplies) applies from 1 July 2017, and Schedule 2 (generally about business to business supplies) applies from 1 October 2016.
- GSTR 2018/1 Goods and services tax: supplies of real property connected with the indirect tax zone (Australia)
- GSTR 2018/2 Goods and services tax: supplies of goods connected with the indirect tax zone (Australia), and
- Draft GSTR 2019/D2 Goods and services tax: supply of anything other than goods or real property connected with the indirect tax zone (Australia).
Commissioner of Taxation
4 September 2019
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).
|30 June 2000||Original ruling|
|1 December 2004||Consolidated ruling||Addendum|
|15 August 2007||Consolidated ruling||Addendum|
|17 October 2007||Consolidated ruling||Addendum|
|31 October 2012||Consolidated ruling||Addendum|
|10 August 2016||Consolidated ruling||Addendum|
|You are here||4 September 2019||Withdrawn|
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).