Goods and Services Tax Ruling
GSTR 2001/2A3 - Addendum
Goods and services tax: Goods and services tax: foreign exchange conversions
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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 2001/2 to reflect the withdrawal and replacement of Goods and Services Tax Ruling GSTR 2000/1 by Goods and Services Tax Ruling GSTR 2013/2.
GSTR 2001/2 is amended as follows:
(a) Omit from the first sentence '[to tax periods commencing]'.
(b) After the paragraph; insert:
10A. Changes made to this Ruling by Addenda that issued on 7 December 2011, 31 October 2012 and 16 October 2013 have been incorporated into this version of the Ruling.[1A]
Omit the footnote.
Omit the footnote; substitute:
17An explanation of the requirements for adjustment notes can be found in Goods and Services Tax Ruling GSTR 2013/2 Goods and services tax: adjustment notes.
4. Related Rulings / Determinations
Omit 'GSTR 2000/1'; substitute 'GSTR 2013/2'.
This Addendum applies on and from 21 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).
Commissioner of Taxation
16 October 2013
References
ATO references:
NO 1-4YTXBKQ