Goods and Services Tax Ruling
GSTR 2002/6A4 - Addendum
Goods and services tax: exports of goods, items 1 to 4 of the table in subsection 38-185 (1) of the A New Tax System (Goods and Services Tax) Act 1999
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953 (TAA). It amends Goods and Services Tax Ruling GSTR 2002/6 to reflect an amendment to paragraph 382-5(1)(b) of Schedule 1 to the TAA by Indirect Tax laws Amendment (Assessment) Act 2012 which came into effect on 1 July 2012.
(a) In the second sentence after 'TAA 1953' insert ', as amended for self-assessment applicable to tax periods that start on or after 1 July 2012'.
(b) In point (b) omit 'retain those records for at least 5 years after the completion of the transactions or acts to which they relate.' Substitute 'retain those records for the longest of:
- 5 years after the completion of the transactions or acts to which they relate; and
- the period of review for any assessment of an assessable amount to which those records, transactions or acts relate; and
- if such an assessment has been amended under Subdivision 155-B - the period of 4 years mentioned in paragraph 155-70(2)(a) (which provides for a refreshed period of review) that applies to the latest such amendment.[60A]'
- TAA 1953 Sch1 Subdiv 155-B
- TAA 1953 Sch1 155-70(2)(a)
- TAA 1953 Sch1 382-5(1)(b)
Commissioner of Taxation
17 April 2013
Paragraph 382-5(1)(b) of Schedule 1 to the TAA 1953 formerly read: '(b) retain those records for at least 5 years after the completion of the transactions or acts to which they relate'.
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