22 Sep 11 Addendum to GSTR 2000/19 (making adjustments under Div 19 for adjustment events)
On 21 September 2011, the ATO issued Goods and Services Tax Ruling Addendum GSTR 2000/19A3
The Addendum amends Goods and Services Tax Ruling GSTR 2000/19 (GST: making adjustments under Division 19 for adjustment events) to:
- reflect the addition of Division 133 to the GST Act made by the Tax Laws Amendment (2009 GST Administration Measures) Act 2010
- make minor changes in wording to the explanations in the examples for payments to third party end users at paragraphs 40 to 42C of the Ruling
- reflect the insertion into the GST Act of Division 134 resulting from Tax Laws Amendment (2010 GST Administration Measures No 1) Act 2010, and amendments by Tax Laws Amendment (2010 GST Administration Measures No 3) Act 2010 and Tax Laws Amendment (2010 Measures No. 4) Act 2010. These legislative changes relate to the GST treatment of certain third party payments (sometimes described as manufacturer's rebates) made on or after 1 July 2010.