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 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:

1. Paragraphs 43 to 45F

Omit paragraphs 43 to 45F and associated footnotes, substitute;

43. For the Commissioner's view on when second-hand goods are acquired for the purpose of sale 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 purpose of sale 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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References

ATO references:
NO 1-4USE4HK