Goods and Services Tax Determination

GSTD 2012/2A1ER1 - Erratum

Goods and services tax: what are the goods and services tax consequences following the sale of commercial premises that are subject to a lease?

Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects a typographical error to the Addendum to Goods and Services Tax Determination GSTD 2012/2 which published on 23 September 2015.

GSTD 2012/2 Addendum is corrected as follows:

1. Paragraph 6

Omit 'their'; substitute 'there'.

This Addendum applies on and from 23 September 2015.

Commissioner of Taxation
7 October 2015

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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).

Not previously issued as a draft

References

ATO references:
NO 1-7BINJ9K

ISSN: 2205-6254