Goods and Services Tax Ruling
GSTR 2004/9A - Addendum
Goods and services tax: GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise
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
Insert the following footnote at the end of paragraph (b).
12A Settlement adjustments for rates, land tax and other outgoings are discussed in detail in GSTD 2006/3 Goods and services tax: are settlement adjustments taken into account to determine the consideration for the supply or acquisition of real property?
Commissioner of Taxation
9 August 2006
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