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07 Aug 088 Addendum to GSTR 2003/9 (GST: financial acquisitions threshold)

On 6 August 2008, the ATO issued an Addendum to GST Ruling GSTR 2003/9 (GST: financial acquisitions threshold). The Addendum amends GSTR 2003/9 to reflect amendments to the GST Act, which were made by the Tax Laws Amendment (2005 Measures No 1) Act 2005. In particular, the Addendum updates GSTR 2003/9 for consequential amendments made to Division 84 of the GST Act 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 2003/9 to cross reference a GST public ruling that has since issued; correct other minor non-technical errors; and update the references section of GSTR 2003/9.

For a copy of GSTR 2003/9A2, go here

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