Goods and Services Tax Ruling

GSTR 2000/13A2 - Addendum

Goods and services tax: accounting on a cash basis

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2000/13 to reflect the updated reference to an Accounting Standard.

GSTR 2000/13 is amended as follows:

1. Paragraph 74

Omit the last dot point; substitute:

•

Accounting Standards AAS 6^[33] and AASB 101,^[33A] which require companies to use the accrual basis.

This Addendum explains the Commissioner's view of the law as it applies on and from 1 January 2005. You can rely upon this Addendum on and from its date of issue for the purpose of the Taxation Administration Act 1953.

Commissioner of Taxation
29 February 2012

References

ATO references:
NO 2006/20258