23 Nov 06 GST: appropriations - GSTR 2006/11This final GST Ruling was issued on 22 November 2006. It had previously been released in draft form as GSTR 2006/D1: see 2006 TAXVINE No 4 (8) (17 February 2006). This final GST Ruling deals with the application of s 9-15(3)(c) of the A New Tax System (Goods and Services Tax) Act 1999 to payments made between government related entities that are specifically covered by an appropriation under an Australian law.
As a result of the issue of GSTR 2006/11, GSTR 2004/5 (GST: Appropriations) has been withdrawn with effect from 22 November 2006.
For a copy of GSTR 2006/11, go here
For a copy of GSTR 2004/5W, go here