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On 8 April 2009, the ATO issued an Addendum to GST Ruling GSTR 2003/3 (Goods and services tax: when is a sale of real property a sale of new residential premises?) This Addendum amends GSTR 2003/3 as a consequence of a change in the Commissioner's view relating to the characterisation of a supply of a part interest in real property comprising residential premises. The existing view contained in GSTR 2003/3 was reconsidered in the context of GSTR 2009/2 Goods and services tax: partitioning of land (see this edition of TAXVINE).

For a copy of GSTR 2003/3A2, go here.

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