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Class Ruling

CR 2013/32ER1 - Erratum

Goods and services tax: GST treatment of Australian fees and charges imposed by NSW Councils for supplies in relation to building and property development applications and other related permits and approvals

Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects referencing errors in Class Ruling CR2013/32.

CR 2013/32 is corrected as follows:

1. Paragraph 6

Omit 'paragraphs 11 to 16'; substitute 'paragraphs 10 to 15'.

2. Paragraph 18

(a) Omit 'As per Note 1'; substitute 'See Note 1'.

(b) Omit all occurrences of 'paragraph 38'; substitute 'paragraph 37 of this Ruling'.

(c) Omit 'paragraph 39'; substitute 'paragraph 38 of this Ruling'.

(d) Omit 'paragraph 40'; substitute 'paragraph 39 of this Ruling'.

(e) Omit all occurrences of 'paragraph 41'; substitute 'paragraph 40 of this Ruling'.

(f) Omit both occurrences of 'paragraph 42'; substitute 'paragraph 41 of this Ruling'.

(g) Omit both occurrences of 'paragraph 43'; substitute 'paragraph 42 of this Ruling'.

(h) Omit 'paragraph 44'; substitute 'paragraph 43 of this Ruling'.

(i) Omit 'paragraph 45'; substitute 'paragraph 44 of this Ruling'.

(j) Omit 'paragraph 46'; substitute 'paragraph 45 of this Ruling'.

3. Paragraph 37

After 'charges', insert 'are for a supply that'

4. Paragraph 43

After 'GSTR 2001/4'; omit ':'.

5. Paragraph 45

Omit 'note 1 at paragraph 38', substitute 'Note 1 at paragraph 37 of this Ruling'.

This erratum applies on and from 29 May 2013.

Commissioner of Taxation
18 February 2015

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-6BE8J40

ISSN: 1445-2014

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