Goods and Services Tax Ruling

GSTR 2000/8A2 - Addendum

Goods and Services Tax: special credit for sales tax paid on stock

• Please note that the PDF version is the authorised version of this ruling.
  View the consolidated version for this notice.

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2000/8 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.

GSTR 2000/8 is amended as follows:

1. Paragraph 2

Omit the last sentence; substitute:

If you act in accordance with it you will be afforded the protection available under Division 358 of Schedule 1 of the Taxation Administration Act 1953.

2. Paragraph 5

Omit the paragraph; substitute:

5. This Ruling applies [to tax periods commencing] both before and after its date of issue. However, this Ruling 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 Ruling (see paragraphs 75 and 76 of Taxation Ruling TR 2006/10).

3. Related Rulings/Determinations

Insert 'TR 2006/10'.

4. Legislative references

(a)

Omit:

- TAA 1953 37

(b)

Insert:

- 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