Goods and Services Tax Ruling

GSTR 2005/3A4ER1 - Erratum

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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Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects the title to GSTD 2013/2 in the addendum to GSTR 2005/3A4 which issued on 28 August 2013.

GSTR 2005/3A4 is amended as follows:

1. Preamble

Omit '(but not manufacture)' from the last sentence.

2. Paragraph 1

Omit both occurrences of 'purposes of sale (but not manufacture)'; substitute 'purpose of sale'.

This Erratum applies on and from the 28 August 2013.

Commissioner of Taxation
20 November 2013

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References

ATO references:
NO 1-5335HMM