Goods and Services Tax Ruling

GSTR 2000/4ER - Erratum

Goods and services tax: appropriations

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FOI status:

may be released

Erratum

Replace the entire text at Paragraph 9 with the following:

' A payment between government related entities is "specifically covered by an appropriation under an Australian law" if it has the following features:

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the payment is made by a government related entity to another government related entity; and

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the authority to make the payment is found in an Act or other instrument of a legislative character which appropriates moneys; and

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the payment is either:

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covered by an appropriation that specifically deal with transactions between one government related entity and another, or

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not part of a commercial transaction'.

Commissioner of Taxation
12 April 2000

References

ATO references:
NO T2000/4313