Goods and Services Tax Ruling
GSTR 2004/8A2 - Addendum
Goods and services tax: when does an entity have a decreasing adjustment under Division 132?
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
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2004/8 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.
Omit the paragraphs; substitute:
7. 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 : The Addendum to this Ruling that issued on 13 September 2006 applies on and from 13 December 2004 (the date of commencement of Division 131) except for the amendments at:
- items 1(b) and 4 of this Addendum, which apply on and from 29 June 2005; and
- items 2 and 6 of this Addendum, which apply on and from the date of issue of GSTR 2006/4.
Omit 'GSTR 1999/1'; substitute 'TR 2006/10'.
- TAA 1953 37
- TAA 1953 Sch 1 Div 358
Commissioner of Taxation
31 October 2012
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