Goods and Services Tax Ruling

GSTR 2009/2A2 - Addendum

Goods and services tax: partitioning of land

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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 2009/2 to:

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reflect the amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) which were made by Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012. In particular it reflects the amendment that inserted section 9-17 into the GST Act. Section 9-17 contains exclusions from the meaning of 'consideration' formerly contained in subsection 9-15(3). Section 9-17 is now also referred to in the definition of 'consideration' as defined by section 195-1. The amendments apply to payments made on or after 1 July 2012.

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update references to legislation and relevant rulings that have issued since the Ruling was issued.

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update the Date of Effect section of the ruling.

GSTR 2009/2 is amended as follows:

1. Paragraph 6

Omit the paragraph; substitute:

6. 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).

6A. Changes made to this Ruling by Addenda that issued on 3 March 2010 and 4 September 2013 have been incorporated into this version of the Ruling.^[4A]

2. Paragraphs 9 and 10

Omit the paragraphs.

3. Footnote 24

Omit the footnote; substitute:

24 Sections 9-15 and 9-17.

4. Paragraph 87

Omit 'section 9-15'; substitute 'sections 9-15 and 9-17'.

5. Related Rulings / Determinations

Omit:

GSTR 1999/1

6. Legislative References

Omit:

TAA 1953 Sch 1 105-60

Insert:

ANTS (GST) Act 1999 9-17

TAA 1953 Sch 1 Div 358

This Addendum applies on and from 1 July 2012.

Commissioner of Taxation
4 September 2013

References

ATO references:
NO 1-4XPZZ04