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Goods and Services Tax Determination

GSTD 2002/5A2 - Addendum

Goods and services tax: is a token of appreciation given to a speaker consideration for the supply of the speaking services?

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Determination GSTD 2002/5 to reflect the amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) which were made by Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012. In particular it reflects the amendment that inserted section 9-17 into the GST Act. Section 9-17 contains exclusions from the meaning of 'consideration' formerly contained in subsection 9-15(3). Section 9-17 is now also referred to in the definition of 'consideration' as defined by section 195-1. The amendments apply to payments made on or after 1 July 2012.

GSTD 2002/5 is amended as follows:

1. Footnote 5

Omit the footnote; substitute:

5. Subsection 9-17(2). See also GSTR 2012/2 at paragraphs 69 to 83 and paragraphs 104 to 114.

2. Reference section

(a) Related Rulings

Omit: 'GSTR 2000/11', substitute: 'GSTR 2012/2'

(b) Legislative reference

Omit:

-
ANTS(GST)A 1999 9-15(3)(b)

Substitute:

-
ANTS(GST)A 1999 9-17(2)

This Addendum applies on and from 1 July 2012.

Commissioner of Taxation
21 August 2013

References

ATO references:
NO 1-4X1A7R0

ISSN: 1443-5179

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