Goods and Services Tax Ruling

GSTR 2006/11DAW - Draft Addendum Withdrawal

Goods and services tax: appropriations

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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Goods and Services Tax Ruling GSTR 2006/11DA is withdrawn with effect from today.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 The draft Addendum has been withdrawn due to the significant changes required to be made to GSTR 2006/11.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You are here 13 July 2011 Withdrawn  

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