Goods and Services Tax Ruling

GSTR 2000/25A2 - Addendum

Goods and services tax: GST-free supplies of water, sewerage and sewerage-like services, storm water draining services and emptying of a septic tank

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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 Ruling GSTR 2000/25 to reflect the withdrawal and replacement of Goods and Services Tax Ruling GSTR 2000/20 Goods and services tax: commercial residential premises. The Addendum also amends the Ruling with respect to the application of Division 81 which was amended by Tax Laws Amendment (2011 Measures No. 2) Act 2011.

GSTR 2000/25 is amended as follows:

1. Paragraph 5

Omit the paragraph; substitute:

5. However, this Ruling does not consider the GST treatment of Australian taxes or Australian fees or charges under Division 81 of the GST Act.

2. Paragraph 8

In the first sentence, omit '[to tax periods commencing]'.

3. Paragraph 10

Omit the paragraph; substitute:

10. A supply is also not a taxable supply if it is not for consideration. For example, payment of certain Australian taxes or Australian fees and charges are prescribed by Division 81 as not being consideration for a supply.

4. Paragraph 11

Omit 'specified in a written determination made under subsection 81 5(2)'; substitute 'not the provision of consideration under Division 81'.

5. Paragraph 12

Omit the paragraph.

6. Paragraph 37

In footnote 11, omit 'GSTR 2000/20'; substitute 'Goods and Services Tax Ruling GSTR 2012/5 Goods and services tax: residential premises'.

7. Related rulings/determinations

Insert 'GSTR 2012/5'.

8. Legislative references

Omit:

-

ANTS(GST)A 81-5(1)

-

ANTS(GST)A 81-5(2)

This Addendum applies both before and after its date of issue, subject to the relevant commencement and application provisions of the Tax Laws Amendment (2011 Measures No. 2) Act 2011 and the issue date of Goods and Services Tax Ruling GSTR 2012/5.

Commissioner of Taxation
28 May 2014

References

ATO references:
NO 1-52REX1E