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01 May 14 Addenda to GST determination and ruling

On 30 April 2014 the ATO issued the following addenda:

  • GSTD 2007/3A2 - Addendum Goods and services tax: if a non-resident entity owns residential rental premises in Australia and an Australian accountant makes a supply to that entity consisting of advice about the premises and tax return preparation services, is that supply wholly or partly GST-free if made on or after 1 April 2005?
  • GSTR 2007/1A1 - Addendum Goods and services tax: when retirement village premises include communal facilities for use by the residents of the premises.

The addenda make minor amendments to cross-references in the principal documents.

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