Goods and Services Tax Ruling
GSTR 2005/3A4 - Addendum
Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - exploitation of the second-hand goods provisions to obtain input tax credits
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Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2005/3 to withdraw paragraphs 43 to 45F of the Ruling. Those paragraphs explain when second-hand goods are acquired for the purposes of sale (or exchange) in the ordinary course of business under Division 66 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). The Commissioner's view on when second-hand goods are acquired for the purposes of sale under Division 66 of the GST Act has been re-located to a separate Goods and Services Tax Determination, GSTD 2013/2, Goods and services tax: when are second-hand goods acquired for the purpose of sale (but not manufacture) in the ordinary course of business under Division 66 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?.
GSTR 2005/3 is amended as follows:
Omit paragraphs 43 to 45F and associated footnotes, substitute;
43. For the Commissioner's view on when second-hand goods are acquired for the purposes of sale (but not manufacture) in the ordinary course of business under Division 66 of the GST Act, see Goods and Services Tax Determination GSTD 2013/2 Goods and services tax: when are second-hand goods acquired for the purposes of sale (but not manufacture) in the ordinary course of business under Division 66 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?.
2. Related Rulings/Determinations
Insert:
GSTD 2013/2
This Addendum applies on and from the 28 August 2013.
Commissioner of Taxation
28 August 2013
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You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
References
ATO references:
NO 1-4USE4HK
Date: | Version: | Change: | |
You are here | 28 August 2013 | Original Addendum | |
20 November 2013 | Consolidated Addendum | Erratum |
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You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).