Draft Goods and Services Tax Ruling
GSTR 2013/D2A - Addendum
Goods and services tax: supplies made by an operator of a 'moveable home estate'
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Please note that the PDF version is the authorised version of this draft ruling.View the consolidated version for this notice.
Addendum
This Addendum is a draft public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2013/D2 to clarify the date of effect and to amend the due date for comments.
GSTR 2013/D2 is amended as follows:
In the first sentence; insert after 'date of issue'; insert '(subject to the transitional arrangement set out below)'.
At the end of the paragraph; insert 'Accordingly, the Commissioner will not retrospectively apply any change in view to operators who have treated the supply of sites in moveable home estates as the supply of long-term accommodation in commercial residential premises.'.
Below the paragraph, omit: '29 November 2013', substitute: '20 December 2013'
This Addendum applies on and from 30 October 2013.
Commissioner of Taxation
19 November 2013
© 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).
Not previously issued as a draft
References
ATO references:
NO 1-55CV1ZO