Goods and Services Tax Ruling

GSTR 2005/3A5 - 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

• Please note that the PDF version is the authorised version of this ruling.
  View the consolidated version for this notice.

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 reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by the Tax and Superannuation Laws Amendment (2016 Measures No.1) Act 2016 in relation to subsection 9-25(3).

GSTR 2005/3 is amended as follows:

1. Paragraph 5

After paragraph 5, insert:

5A. Changes made to this Ruling by Addenda that issued on 4 August 2010, 13 October 2010, 31 October 2012, 28 August 2013 and 23 November 2016 have been incorporated into this version of the Ruling.^[A1]

2. Paragraph 17

Omit subparagraph 17(3); substitute:

(3) A supply of goods that involves the goods being brought to Australia is connected with Australia if the supplier imports the goods into Australia.

3. Paragraph 48

In the first and last sentences omit 'Paragraph 9-25(3)(a)'; substitute 'Subsection 9-25(3)'.

4. Legislative references

Omit:

- ANTS(GST)A99 9-25(3)(a)

This Addendum applies on and from 1 October 2016.

Commissioner of Taxation
23 November 2016

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

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 1-8IJPR8Y