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On 6 August 2008, the ATO issued an Addendum to GST Ruling GSTR 2000/17 (GST: tax invoices). The Addendum amends GSTR 2000/17 to reflect amendments to the GST Act, which were made by Tax Laws Amendment (2005 Measures No 1) Act 2005. In particular, the Addendum updates GSTR 2000/17 for consequential amendments made to Division 84 due to an amendment that inserted s 9-25(5)(c) into the GST Act. Section 9-25(5)(c) ensures that a supply is connected with Australia if it is the supply of a right or option to acquire another thing and the supply of that other thing would be connected with Australia. The amendment applies to supplies made on or after 1 October 2005.

The Addendum also makes further minor amendments to GSTR 2000/17 to update references to the Taxation Administration Act 1953; cross reference legislative determinations that have since issued; correct other minor non-technical errors; and update the references section.

For a copy of GSTR 2001/17A4, go here

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