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16 Oct 14 Addendum to GSTD 2013/1 (failure of payment for supply)

On 15 October 2014, the ATO issued Addendum GSTD 2013/1A1 to GSTD 2013/1 (Goods and services tax: when a payment for a supply fails, is a failed payment fee charged by the supplier consideration for a supply?)

The Addendum makes amendments to reflect the insertion of Div 142 into the A New Tax System (Goods and Services Tax) Act 1999.

The Addendum also makes further minor amendments to GSTD 2013/1 to correct other minor non-technical errors.


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