On 24 April 2013, the ATO issued the following 4 addenda:
- TD 93/195A1 - Addendum Income tax: to what extent is a registration fee for a Continuing Professional Development (CPD) seminar deductible if a part of the fee represents the cost of food and drink to be provided as part of the seminar?
- GSTD 2000/10A3 - Addendum Goods and services tax: are outgoings payable by a tenant under a commercial property lease part of the consideration for the supply of the premises?
- GSTD 2005/2A2 - Addendum Goods and services tax: is an invoice that is posted on a website 'issued' for the purposes of Division 29 of the A New Tax System (Goods and Services Tax) Act 1999?
- GSTR 2003/11A1 - Addendum Goods and services tax: payment on early termination of a lease of goods