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28 Sep 06 Addendum to GSTR 2000/16 (Transitional arrangements - GST-free supplies under existing agreements)

On 27 September, the ATO issued an Addendum to GSTR 2000/16 (GST: transitional arrangements - GST-free supplies under existing agreements).

The Addendum amends GST Tax Ruling GSTR 2000/16 to reflect the Full Federal Court's decisions in FCT v. DB Rreef Funds Management Ltd and Westley Nominees Pty Ltd v. Coles Supermarkets Australia Pty Ltd on what is meant by a 'general review' for the purposes of ss 13(5)(b) and 13(5)(c) of the A New Tax System (Goods and Services Tax Transition) Act 1999. The Addendum applies on and from 8 July 1999 (which was the date of effect of GSTR 2000/16).

For a copy of GSTR 2000/16A, go here

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