Goods and Services Tax Ruling

GSTR 2015/2ER1ER1 - Erratum to Erratum

Goods and services tax: development lease arrangements with government agencies

Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects the date of effect of the Erratum to Addendum GSTR 2015/2A1, published on 1 April 2021.

The Erratum to Addendum GSTR 2015/2A1 is corrected as follows:

Omit 'This Erratum applies from 1 April 2021'; substitute 'This Erratum applies from 31 March 2021'.

This Erratum applies from 31 March 2021.

Commissioner of Taxation
13 April 2021

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References

ATO references:
NO 1-IFBC1I8

ISSN: 1443-5160

Business Line:  SMB