Goods and Services Tax Ruling
GSTR 2004/4A4 - Addendum
Goods and services tax: assignment of payment streams including under a typical securitisation arrangement
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Addendum
This Addendum amends Goods and Services Tax Ruling GSTR 2004/4 to reflect amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). In particular, the Addendum updates GSTR 2004/4 for amendments made to Subdivision 29-C.
The amendments to Subdivision 29-C are in relation to tax invoices and apply to tax periods starting on or after 1 July 2010.
This Addendum also makes further minor amendments to GSTR 2004/4 to correct other minor technical changes and to update the references section of GSTR 2004/4.
GSTR 2004/4 is amended as follows:
1. Date of effect - paragraph 9
After the paragraph; insert:
9A. Changes made to this Ruling by Addenda that issued on 30 May 2007, 22 February 2012, 31 October 2012 and 8 May 2013 have been incorporated into this version of the Ruling.[1A]
Omit the footnote; substitute:
11 See Conveyancing Act 1919 (NSW) section 12; Property Law Act 1974 (QLD) sections 199 and 200; Law of Property Act 1936 (SA) section 15; Conveyancing and Law of Property Act 1884 (Tas) section 86; Property Law Act 1958 (Vic) section 134; Property Law Act 1969 (WA) section 20; Civil Law (Property) Act 2006 (ACT) section 205 and Law of Property Act 2000 (NT) section 182.
Omit footnote; substitute:
38 Paragraph 29-70(1)(a)
- (a)
- Omit 'valid' from the first sentence.
- (b)
- After 'For example' insert a comma.
Omit footnote; substitute:
40 See paragraph 111 of GSTR 2013/1.
Omit footnote; substitute:
64 See paragraph 1 of GSTD 2006/6.
Omit footnote; substitute:
65 Paragraphs 9-20(1)(a), (b) and (c).
Omit footnote.
9. Related Rulings/Determinations
Omit:
GSTD 2000/8
Insert:
GSTD 2006/6
GSTR 2013/1
Omit:
- ANTS(GST)A99 29-70
- Law of Property (Miscellaneous Provisions) Ordinance 1958 (ACT) 3
Insert:
- ANTS(GST)A99 29-70(1)(a)
- ANTS(GST)A99 9-20(1)(a)
- ANTS(GST)A99 9-20(1)(b)
- ANTS(GST)A99 9-20(1)(c)
- Civil Law (Property) Act 2006 (ACT) 205
- Law of Property Act 2000 (NT) 182
This Addendum explains the Commissioner's view of the law as it applies from 1 July 2010.
Commissioner of Taxation
8 May 2013
References
ATO references:
NO 1-4NLZSZG