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25 Jun 09 Three GST Ruling addenda

On 24 June 2009, the ATO issued 3 Addenda to the following GST Rulings:

  • GSTR 2000/28A3: GST: attributing GST payable or an input tax credit arising from a sale of land under a standard land contract
  • GSTR 2003/6A1: GST: transfers of enterprise assets as a result of property distributions under the Family Law Act 1975 or in similar circumstances
  • GSTR 2006/2A2: GST tax: deposits held as security for the performance of an obligation

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