Goods and Services Tax Ruling

GSTR 2007/1A1 - Addendum

Goods and services tax: when retirement village premises include communal facilities for use by the residents of the premises

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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 2007/1 to reflect the withdrawal and replacement of Goods and Services Tax Ruling GSTR 2000/20 Goods and services tax: commercial residential premises.

It also amends the Ruling to update the Date of Effect section to reflect the amendments within the Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 which came into effect on 1 July 2010.

GSTR 2007/1 is amended as follows:

1. Paragraph 5

Omit the paragraph; substitute:

5. This Ruling applies both before and after its date of issue. However, this Ruling will not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of this Ruling (see paragraphs 75 and 76 of Taxation Ruling TR 2006/10).

2. Paragraph 6

Omit the paragraph.

3. Paragraph 29

Omit 'GSTR 2000/20⁷ and GSTR 2003/3.⁸'; substitute 'GSTR 2003/3^[7] and GSTR 2012/5.^[8]'.

4. Paragraph 30

In the first sentence, omit 'GSTR 2000/20'; substitute 'GSTR 2012/5'.

5. Footnote 9

Omit '24 to 27 of GSTR 2000/20'; substitute '6 to 17 of GSTR 2012/5'.

6. Footnote 10

At the end of the footnote; insert 'See also paragraph 46 of GSTR 2012/5.'.

7. Related rulings/determinations

(a)

Omit: 'GSTR 1999/1'; substitute 'TR 2006/10'.

(b)

Omit 'GSTR 2000/20'; substitute 'GSTR 2012/5'.

8. Legislative references

Omit:

- TAA 1953 Sch 1 105-60

This Addendum applies both before and after its date of issue.

Commissioner of Taxation
30 April 2014

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References

ATO references:
NO 1-555UOFK