Goods and Services Tax Ruling

GSTR 2005/3A4 - Addendum

Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - exploitation of the second-hand goods provisions to obtain input tax credits

• Please note that the PDF version is the authorised version of this ruling.
  This document has changed over time. View its history.
  View the consolidated version for this notice.

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2005/3 to withdraw paragraphs 43 to 45F of the Ruling. Those paragraphs explain when second-hand goods are acquired for the purposes of sale (or exchange) in the ordinary course of business under Division 66 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). The Commissioner's view on when second-hand goods are acquired for the purposes of sale under Division 66 of the GST Act has been re-located to a separate Goods and Services Tax Determination, GSTD 2013/2, Goods and services tax: when are second-hand goods acquired for the purpose of sale (but not manufacture) in the ordinary course of business under Division 66 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?.

GSTR 2005/3 is amended as follows:

1. Paragraphs 43 to 45F

Omit paragraphs 43 to 45F and associated footnotes, substitute;

43. For the Commissioner's view on when second-hand goods are acquired for the purposes of sale (but not manufacture) in the ordinary course of business under Division 66 of the GST Act, see Goods and Services Tax Determination GSTD 2013/2 Goods and services tax: when are second-hand goods acquired for the purposes of sale (but not manufacture) in the ordinary course of business under Division 66 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?.

2. Related Rulings/Determinations

Insert:

GSTD 2013/2

This Addendum applies on and from the 28 August 2013.

Commissioner of Taxation
28 August 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).

References

ATO references:
NO 1-4USE4HK