Goods and Services Tax Ruling

GSTR 2002/5ER1 - Erratum

Goods and services tax: when is a 'supply of a going concern' GST-free?

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Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Goods and Services Tax Ruling GSTR 2002/5 to correct a grammatical error.

GSTR 2002/5 is corrected as follows:

1. Paragraph 136

In the last sentence omit 'he'; substitute 'it'.

This Erratum applies on and from 16 October 2002.

Commissioner of Taxation
11 June 2014

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References

ATO references:
NO 1-5J84QBB