Class Ruling

CR 2013/14ER1 - Erratum

Goods and services tax: goods and services supplied by dental practitioners

• Please note that the PDF version is the authorised version of this ruling.
  View the consolidated version for this notice.

Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Class Ruling CR 2013/14 to include a change in paragraph 78 that was not part of a recent update to the Ruling.

CR 2013/14 is amended as follows:

1. Paragraph 78

Omit 'dentist'; substitute 'dental practitioner'.

This Erratum applies from 26 August 2026.

Commissioner of Taxation
9 September 2026

---

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-1BD4TX44

Business Line:  ISP-GST