Goods and Services Tax Determination

GSTD 2000/10A2

Goods and services tax: are outgoings payable by a tenant under a commercial property lease part of the consideration for the supply of the premises?

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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 Determination GSTD 2000/10 to update the Date of Effect section to reflect the amendments within the Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 which came into effect on 1 July 2010.

GSTD 2000/10 is amended as follows:

1. Date of Effect

Omit the three paragraphs immediately following 'Date of Effect' heading; substitute:

This Determination applies [to tax periods commencing] both before and after its date of issue. However, this Determination will not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of this Determination (see paragraphs 75 and 76 of Taxation Ruling TR 2006/10).

Note: The Addendum to this Determination that issued on 15 August 2007, explains our view of the law as it applied from 1 July 2007.

2. Related Rulings/Determinations

Insert 'TR 2006/10'.

3. Legislative references

Insert:

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TAA 1953 Sch 1 Div 358

This Addendum applies on and from 1 July 2010.

Commissioner of Taxation
31 October 2012

References

ATO references:
NO 1-409EPDL