Goods and Services Tax Ruling
GSTR 2002/6ER - Erratum
Goods and Services Tax: Exports of goods, items 1 to 4A of the table in subsection 38-185(1) of the A New Tax System (Goods and Services Tax) Act 1999
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Erratum
This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects the numbering of some footnotes within Goods and Services Tax Ruling GSTR 2002/6. It also corrects various other errors which do not impact upon the technical accuracy of the ruling.
GSTR 2002/6 is corrected as follows:
Omit '11 April 2012'; substitute '18 April 2012'.
Renumber footnote 25 as 27 which consequentially renumbers footnotes 26 to 61 (excluding footnotes 55A, 55B, 55C and 56A) as footnotes 28 to 63.
Omit footnote 60A; substitute:
62A Paragraph 382 5(1)(b) of the TAA 1953 formerly read:
- (b)
- retain those records for at least 5 years after the completion of the transactions or acts to which they relate.
Omit:
| Example 17 - supplier exports directly or indirectly - subsection 38 185(3) is not relevant | 245 |
| Example 22 - preparation of goods for export | 274 |
| Appendix A: Section 5C of the Customs Act 1901 | Page 60 |
| Appendix B: Sufficient documentary evidence | Page 62 |
| Table 1: Transport documents | Page 63 |
| Table 2: Commercial transaction documents and Official documents | Page 65 |
| Appendix C: 'Terms of trade' or 'Incoterms' | Page 67 |
Insert:
| Subsection 38-185(5) - New recreational boats | 66D |
| Subsection 38-185(6) - Activities that disqualify the supply of a ship from being GST-free under item 4A | 66E |
| Example 17 - supplier exports - subsection 38 185(3) is not relevant | 245 |
| Example 22 - use of goods | 274 |
| Appendix A: Section 5C of the Customs Act 1901 | Page 70 |
| Appendix B: Sufficient documentary evidence | Page 71 |
| Table 1: Transport documents | Page 72 |
| Table 2: Commercial transaction documents and Official documents | Page 74 |
| Appendix C: 'Terms of trade' or 'Incoterms' | Page 76 |
Omit:
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- Companhia Votorantim de Cellulose e Papel v. Anti Dumping Authority and Others 42 ALD 7 at 14
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- Inland Revenue Commissioner (NZ) v. International Importing Ltd [1972] NZLR 1095; (1972) 72 ATC 6033; (1972) 3 ATR 173
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- FC of T v. Chaudhri (2001) 2001 ATC 4214 at 4216; (2001) 47 ATR 126
Insert:
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- Companhia Votorantim de Cellulose e Papel v. Anti Dumping Authority and Others 42 ALD 7
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- Inland Revenue Commissioner (NZ) v. International Importing Ltd [1972] NZLR 1095; 72 ATC 6033; (1972) 3 ATR 173
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- FC of T v. Chaudhri 2001 ATC 4214; (2001) 47 ATR 126
Omit 'draft only - for comment'; substitute 'may be released'.
This Erratum applies on and from 12 August 2015.
Commissioner of Taxation
12 August 2015
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References
ATO references:
NO 1-71IV11I