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19 Aug 1010 2 GST Addenda issued

On 18 August 2010, the ATO issued the following 2 Addenda:

  • GSTR 2003/5A2 - Goods and services tax: vouchers (applicable to tax periods starting on or after 1 July 2010)
  • GSTR 2006/4A2 - Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose (applicable on and from 24 March 2010)

The Addena have been made to reflect amendments contained in Tax Laws Amendment (2009 GST Administration Measures) Act 2010.


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