Goods and Services Tax Ruling

GSTR 2002/6ER - Erratum

Goods and Services Tax: Exports of goods, items 1 to 4A of the table in subsection 38-185(1) of the A New Tax System (Goods and Services Tax) Act 1999

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Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects the numbering of some footnotes within Goods and Services Tax Ruling GSTR 2002/6. It also corrects various other errors which do not impact upon the technical accuracy of the ruling.

GSTR 2002/6 is corrected as follows:

1. Paragraph 10

Omit '11 April 2012'; substitute '18 April 2012'.

2. Paragraph 102

Renumber footnote 25 as 27 which consequentially renumbers footnotes 26 to 61 (excluding footnotes 55A, 55B, 55C and 56A) as footnotes 28 to 63.

3. Paragraph 295A

Omit footnote 60A; substitute:

^62A Paragraph 382 5(1)(b) of the TAA 1953 formerly read:

(b)
retain those records for at least 5 years after the completion of the transactions or acts to which they relate.

4. Paragraph 318

Omit:

Example 17 - supplier exports directly or indirectly - subsection 38 185(3) is not relevant	245
Example 22 - preparation of goods for export	274
Appendix A: Section 5C of the Customs Act 1901	Page 60
Appendix B: Sufficient documentary evidence	Page 62
Table 1: Transport documents	Page 63
Table 2: Commercial transaction documents and Official documents	Page 65
Appendix C: 'Terms of trade' or 'Incoterms'	Page 67

Insert:

Subsection 38-185(5) - New recreational boats	66D
Subsection 38-185(6) - Activities that disqualify the supply of a ship from being GST-free under item 4A	66E
Example 17 - supplier exports - subsection 38 185(3) is not relevant	245
Example 22 - use of goods	274
Appendix A: Section 5C of the Customs Act 1901	Page 70
Appendix B: Sufficient documentary evidence	Page 71
Table 1: Transport documents	Page 72
Table 2: Commercial transaction documents and Official documents	Page 74
Appendix C: 'Terms of trade' or 'Incoterms'	Page 76

5. Case references

Omit:

-: Companhia Votorantim de Cellulose e Papel v. Anti Dumping Authority and Others 42 ALD 7 at 14
-: Inland Revenue Commissioner (NZ) v. International Importing Ltd [1972] NZLR 1095; (1972) 72 ATC 6033; (1972) 3 ATR 173
-: FC of T v. Chaudhri (2001) 2001 ATC 4214 at 4216; (2001) 47 ATR 126

Insert:

-: Companhia Votorantim de Cellulose e Papel v. Anti Dumping Authority and Others 42 ALD 7
-: Inland Revenue Commissioner (NZ) v. International Importing Ltd [1972] NZLR 1095; 72 ATC 6033; (1972) 3 ATR 173
-: FC of T v. Chaudhri 2001 ATC 4214; (2001) 47 ATR 126

6. Pages 70, 72, 74, 76 & 78

Omit 'draft only - for comment'; substitute 'may be released'.

This Erratum applies on and from 12 August 2015.

Commissioner of Taxation
12 August 2015

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References

ATO references:
NO 1-71IV11I

ISSN: 1443-5160

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