Goods and Services Tax Bulletin

GSTB 2003/2A - Addendum

Goods and services tax: Long-term accommodation at marinas

may be released

Date of Issue: 31 October 2012


This Addendum applies on and from 1 July 2010.

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Bulletin GSTB 2003/2 to update the Date of effect section to reflect the amendments within the Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 which came into effect on 1 July 2010.

Addendum

GSTB 2003/2 is amended as follows:

1. Paragraphs 29 and 30

Omit the paragraphs; substitute:

This Addendum applies on and from 1 July 2010.

Commissioner of Taxation
31 October 2012

ATO references:
NO 1-409EPDL

ISSN: 1443-5160