14 Dec 11 2 addenda and an erratum
On 14 December 2011, the ATO issued the following 2 addenda:
- GSTR 2006/10A2 - Addendum Goods and services tax: insurance settlements and entitlement to input tax credits
- GSTR 2006/9A3 - Addendum Goods and services tax: supplies
On 14 December 2011, the ATO issued the following erratum:
- TR 94/14R - Erratum Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which s 136AD will be applied.