03 Oct 13 4 GST addenda issued
On 2 October 2013, the ATO issued the following addenda to 4 GST Determinations or Rulings:
- GSTD 2001/2A2 - Goods and services tax: is the sale of goods by a lessor on expiry of a lease agreement a separate supply to the lease of the goods?
- GSTD 2004/1A5 - 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 2003/15A1 - Goods and services tax: importation of goods into Australia
- GSTR 2008/3A4 - Goods and services tax: dealings in real property by bare trusts