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27 Mar 13 8 addenda to Goods and Services Tax Rulings

On 27 March 2013, the ATO issued the following 8 addenda:

  • GSTR 2000/29A3 - Goods and services tax: attributing GST payable, input tax credits and adjustments and particular attribution rules made under section 29-25
  • GSTR 2000/37A6 - Goods and services tax: Goods and services tax: agency relationships and the application of the law 
  • GSTR 2002/5A3 - Goods and services tax: when is a 'supply of a going concern' GST-free? 
  • GSTR 2003/13A4 - Goods and services tax: general law partnerships
  • GSTR 2004/6A3 - Goods and services tax: tax law partnerships and co-owners of property 
  • GSTR 2005/1A2 - Goods and services tax: the GST implications of the purchase of fuel using a fuel card 
  • GSTR 2005/5A2 - Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/8: use of the Going Concern provisions and the Margin Scheme to avoid or reduce the Goods and Services Tax on the sale of new residential premises 
  • GSTR 2008/3A3 - Goods and services tax: dealings in real property by bare trusts

The addenda to GSTR 2002/5A3 and GSTR 2005/5A2 make amendments to to reflect the Federal Court's decision in Aurora Developments Pty Ltd v FCT (2011) 192 FCR 519; [2011] FCA 232; (2011) 82 ATR 91; 2011 ATC 20-250 where the supply of a residential development site was held not to be a GST-free supply of a going concern.

The other addenda make changes to reflect amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). In particular, the addenda reflect amendments made to Subdivision 29-C of the GST Act.


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