Goods and Services Tax Ruling
GSTR 2002/2A12 - Addendum
Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions
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Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2002/2 to update cross referencing of rulings and to meet current accessibility guidelines.
GSTR 2002/2 is amended as follows:
(a) Omit 'GSTR 2005/6 Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999'; substitute 'GSTR 2025/1 Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia'.
(b) Omit 'GSTR 2007/2 Goods and services tax: in the application of paragraph (b) of item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 to a supply, when does 'effective use or enjoyment' of the supply 'take place outside Australia'?'; substitute 'GSTR 2025/2 Goods and services tax: supplies of things (other than goods or real property) where effective use or enjoyment of the supply takes place outside Australia.'.
In footnote 67B, omit 'GSTR 2007/2'; substitute 'GSTR 2025/2'.
Omit 'GSTR 2007/2'; substitute 'GSTR 2025/2'.
In footnote 68F, omit 'GSTR 2005/6'; substitute 'GSTR 2025/1'.
This Addendum applies both before and after the date of issue.
Commissioner of Taxation
6 August 2025
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References
ATO references:
NO 1-WVNF425
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