Goods and Services Tax Ruling
GSTR 2000/37ER - Erratum
Goods and services tax: agency relationships and the application of the law
-
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
FOI status:
may be releasedErratum to Addendum
An Addendum to GSTR 2000/37 issued on 26 March 2003. The Addendum was stated to apply from 1 July 2000, which was in error. The addendum only applies on a prospective basis, that is from 26 March 2003. This application date is reflected in the gazette notice of 26 March 2003.
Omit the second paragraph:
This addendum applies on and from 1 July 2000.
and substitute:
This addendum applies from 26 March 2003.
Commissioner of Taxation
28 March 2003
References
ATO references:
NO T2002/011971
Related Rulings/Determinations:
GSTR 2000/37A
Copyright notice
© 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).
