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28 May 14 Addendum to GSTR 2000/25

On 28 May 2014 the ATO issued an addendum to GST ruling 2000/25 entitled “Goods and services tax: GST-free supplies of water, sewerage and sewerage-like services, storm water draining services and emptying of a septic tank”: notice of addendum GSTR 2000/25A2.

The addendum amends GSTR 2000/25 to reflect the withdrawal and replacement of GSTR 2000/20 “Goods and services tax: commercial residential premises”. The addendum also amends the ruling with respect to the application of Div 81 which was amended by the Tax Laws Amendment (2011 Measures No 2) Act 2011.

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