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On 11 June 2014 the ATO issued an addendum to GSTD 2000/9 “Goods and services tax: if you let out a residence do you need to get an ABN for PAYG purposes or register for GST”: notice of addendum GSTD 2000/9A3.

The addendum amends the determination in a number of respects, including inserting references to Miscellaneous Taxes ruling MT 2006/1.

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