Goods and Services Tax Ruling

GSTR 2011/1ER1 - Erratum

Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement


This Erratum corrects minor typographical errors to the Goods and Services Tax Ruling GSTR 2011/1 which published on 27 April 2011.

GSTR 2011/1 is corrected as follows:

1. Contents list


Ruling 8
Date of effect 28
Explanation 47
Alternative views 97
Detailed contents list 106


Ruling 9
Date of effect 29
Explanation 48
Alternative views 99
Detailed contents list 108

2. Subparagraph 8(a )

Omit the comma; substitute a full stop.

3. Paragraph 14

Omit 'that' from the last sentence.

4. Footnote 7

Omit '111 115'; substitute '111-115'.

5. Subparagraph 41(b )

Insert a full stop at the end of the subparagraph.

6. Footnote 33

Omit the footnote; substitute:

33 Butterworth's Australian Legal Dictionary, 1997, Butterworths, Sydney. Also, Garner, B 1995, A Dictionary of modern legal usage, 2nd edn, Oxford University Press, New York.

7. Footnote 41

Omit the comma.

8. Detailed contents list


Ruling 8


Ruling 9

This Erratum applies on and from 27 April 2011.

Commissioner of Taxation
25 May 2011


ATO references:
NO 1-2Y7IUJ2

ISSN: 1443-5160

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