Goods and Services Tax Ruling

GSTR 2003/14A2 - Addendum

Goods and services tax: the GST implications of transactions between members of a barter scheme conducted by a trade exchange


This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2003/14 to update the Date of Effect section to reflect the amendments within the Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 which came into effect on 1 July 2010.

GSTR 2003/14 is amended as follows:

1. Paragraphs 10 and 11

Omit the paragraphs including the note; substitute:

10. This Ruling applies [to tax periods commencing] both before and after its date of issue. However, this Ruling will not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of this Ruling (see paragraphs 75 and 76 of Taxation Ruling TR 2006/10).

Note 1: The Addendum to this Ruling that issued on 11 July 2007, explains our view of the law as it applied from 1 July 2007.

Note 2: The Addendum to this Ruling that issued on 31 October 2012, explains our view of the law as it applied from 1 July 2010.

2. Footnote 13

Omit 'GSTR 2000/17'; substitute 'GSTR 2011/D1'.

3. Related Rulings/Determinations

Omit 'GSTR 1999/1; GSTR 2000/17'; substitute 'TR 2006/10; GSTR 2011/D1'.

4. Legislative References

(a) Omit:

TAA 1953 37

(b) Insert:

TAA 1953 Sch1 Div 358

This Addendum applies on and from 1 July 2010.

Commissioner of Taxation
31 October 2012


ATO references:
NO 1-409EPDL

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).