Goods and Services Tax Ruling

GSTR 2000/4ER - Erratum

Goods and services tax: appropriations

FOI status:

may be released


Replace the entire text at Paragraph 9 with the following:

' A payment between government related entities is "specifically covered by an appropriation under an Australian law" if it has the following features:

the payment is made by a government related entity to another government related entity; and
the authority to make the payment is found in an Act or other instrument of a legislative character which appropriates moneys; and
the payment is either:

covered by an appropriation that specifically deal with transactions between one government related entity and another, or
not part of a commercial transaction'.

Commissioner of Taxation
12 April 2000


ATO references:
NO T2000/4313

ISSN 1443 - 5160

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).