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On 17 June 2009, the ATO issued an Addendum to GSTR 2002/2 (Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions). The Addendum reflect amendments made to the GST law, including consequential amendments made to Division 84 of the GST Act due to an amendment that inserted paragraph 9-25(5)(c) into the GST Act. Paragraph 9-25(5)(c) of the GST Act 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.

For a copy of GSTR 2002/2A4, go here

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