Goods and Services Tax Determination

GSTD 2001/2A2 - Addendum

Goods and services tax: is the sale of goods by a lessor on expiry of a lease agreement a separate supply to the lease of the goods?

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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 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.

GSTD 2001/2 is amended as follows:

1. Date of Effect

Omit from the first sentence '[to tax periods commencing]'.

After the paragraph; insert:

Note: Changes made to the Determination by Addenda that issued on 31 October 2012 and 2 October 2013 have been incorporated into this version of the Determination. Refer to each Addendum to see how that Addendum amends this Determination.

2. Footnotes 4, 13 and 15

Omit 'GSTR 2000/1'; substitute 'GSTR 2013/2'.

3. Related Rulings / Determinations

Omit 'GSTR 2000/1', insert '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
2 October 2013

References

ATO references:
NO 1-4YTXBME