Goods and Services Tax Ruling
GSTR 2000/4ER - Erratum
Goods and services tax: appropriations
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
FOI status:may be released
- 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
© 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).