18 Apr 13 4 GST addenda issued
On 17 April 2013, the ATO issued the following 4 addenda:
- GSTD 2004/1A4 - Addendum Goods and services tax: when will the requirement to hold a tax invoice or adjustment note be waived as a result of a court or tribunal decision?
- GSTR 2002/6A4 - Addendum Goods and services tax: exports of goods, items 1 to 4 of the table in subsection 38-185 (1) of the A New Tax System (Goods and Services Tax) Act 1999
- GSTR 2006/7A4 - Addendum Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000
- GSTR 2007/2A2 - Addendum Goods and services tax: in the application of paragraph (b) of item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 to a supply, when does 'effective use or enjoyment' of the supply 'take place outside Australia'?
Note that GSTR 2006/7A4 should be labelled GSTR 2006/7A5, as GSTR 2006/7A4 was issued on 31 October 2012.