Goods and Services Tax Ruling

GSTR 2014/1ER1 - Erratum

Goods and services tax: motor vehicle incentive payments

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Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Goods and Services Tax Ruling GSTR 2014/1 to insert a word omitted in error.

GSTR 2014/1 is corrected as follows:

1. Paragraph 58

In the first sentence, after the word 'does' and before 'acquire', insert the word 'not'.

This Erratum applies on and from 1 May 2014.

Commissioner of Taxation
3 June 2015

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References

ATO references:
NO 1-6PJCEX8