Goods and Services Tax Industry Issues
Primary Production Industry Partnership

Addendum - Sale of farmland - Section 38-480 of the GST Act

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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 Industry Issue GST II PP3 to make minor style changes.

GSTII PP3 is amended as follows:

1. Title

Omit 'section'; substitute 'Section'.

2. Paragraph 3

Omit 'Section 38-480 of the GST Act'; substitute 'Section 38-480 of A New Tax System (Goods and Services Tax) Act 1999 (GST Act)'.

3. Paragraph 11

After 'determining whether', omit the word 'the'; substitute 'an'.

This Addendum applies from 17 July 2020.

Commissioner of Taxation
17 July 2020

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