Goods and Services Tax Ruling
GSTR 2001/3A4 - Addendum
Goods and services tax: GST and how it applies to supplies of fringe benefits
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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 2001/3 to reflect the withdrawal and replacement of Goods and Services Tax Ruling GSTR 2000/20 Goods and services tax: commercial residential premises.
GSTR 2001/3 is amended as follows:
Omit '[to tax periods commencing]'.
Omit the third sentence; substitute 'In some cases the supply of accommodation to an employee is an input taxed supply under section 40-35 and therefore subsection 9-75(3) is inapplicable.[17A]'.
3. Related Rulings/Determinations
Insert 'GSTR 2012/5; GSTR 2012/6; GSTR 2012/7'.
Insert:
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- ANTS(GST)A 99 Div 87
This Addendum applies on and from 19 December 2012.
Commissioner of Taxation
23 April 2014
Footnotes
See Goods and Services Tax Ruling GSTR 2012/5 Goods and services tax: residential premises, Goods and Services Tax Ruling GSTR 2012/6 Goods and services tax: commercial residential premises, and Goods and Services Tax Ruling GSTR 2012/7 Goods and services tax: long-term accommodation in commercial residential premises.
References
ATO references:
NO 1-5DSKN58
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