Goods and Services Tax Ruling

GSTR 2003/5A2 - Addendum

Goods and services tax: vouchers

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Addendum

This Addendum amends Goods and Services Tax Ruling GSTR 2003/5 to reflect amendments to Subdivision 153-B of A New Tax System (Goods and Services Tax) Act 1999 contained in Tax Laws Amendment (2009 GST Administration Measures) Act 2010.

These changes apply to tax periods starting on or after 1 July 2010.

GSTR 2003/5 is amended as follows:

1. Paragraph 158F

(a) Omit 'agents'; substitute 'intermediaries'.

(b) Omit 'agent's'; substitute 'intermediary's'.

2. Paragraph 159

Omit all occurrences of 'agent'; substitute 'intermediary'.

3. Paragraph 160

(a) Omit both occurrences of 'agent's'; substitute 'intermediary's'.

(b) Omit 'agent'; substitute 'intermediary'.

4. Paragraph 161

(a) Omit all occurrences of 'agent'; substitute 'intermediary'.

(b) Omit 'agent's'; substitute 'intermediary's'.

5. Paragraphs 165

(a) Omit 'agent's'; substitute 'intermediary's'.

(b) Omit 'agent'; substitute 'intermediary'.

This Addendum applies on and from 1 July 2010.

Commissioner of Taxation
18 August 2010

References

ATO references:
NO 1-26X5N3Y