Goods and Services Tax Ruling

GSTR 2006/11DAW - Draft Addendum Withdrawal

Goods and services tax: appropriations

  • Please note that the PDF version is the authorised version of this withdrawal notice.
    There is a Compendium for this document: GSTR 2011/2EC .
    This document has changed over time. View its history.

Notice of Withdrawal

Goods and Services Tax Ruling GSTR 2006/11DA is withdrawn with effect from today.

1. Draft Goods and Services Tax Ruling GSTR 2006/11DA sought to amend Goods and Services Tax Ruling GSTR 2006/11 to reflect the reasoning of the Full Federal Court in TT-Line Company Pty Ltd v. Commissioner of Taxation.[1]

2. The draft Addendum has been withdrawn due to the significant changes required to be made to GSTR 2006/11. The matters addressed in GSTR 2006/11 and GSTR 2006/11DA are now dealt with in Goods and Services Tax Ruling GSTR 2011/2, which issues today.

Commissioner of Taxation
13 July 2011

Footnotes

[1]
[2009] FCAFC 178; (2009) 181 FCR 400; 2009 ATC 20-157; (2009) 74 ATR 771.

References

ATO references:
NO 1-335M901

ISSN: 1443-5160
GSTR 2006/11DAW - Draft Addendum Withdrawal history
  Date: Version: Change:
  10 November 2010 Draft Addendum  
You are here 13 July 2011 Withdrawn  

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

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).