GSTR 2000/10
GSTR 2000/10A - Addendum
Goods and services tax: recipient created tax invoices
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Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
FOI status:
May be releasedAddendum
At paragraph 12
After the first sentence, insert "Other registered recipients may also make requests."
At paragraph 53
After the second sentence, insert "Other registered recipients may also make requests."
At paragraph 54:
subparagraph (a)
After "association", insert "or registered recipient".
Subparagraph (b)
Omit "recipients operate", substitute "recipient operates".
Subparagraph (d)
Omit "recipients", substitute "recipient(s)".
Commissioner of Taxation
27 September 2000
References
ATO references:
NO T2000/4313
Related Rulings/Determinations:
GSTR 2000/10ER
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