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16 Oct 08 Addendum to GSTR 2008/3 (dealings in real property by bare trusts)

On 15 October 2008, the ATO issued an Addendum to GSTR 2008/3 (Goods and services tax: dealings in real property by bare trusts). The Addendum gives the following explanation:

"This Addendum amends Goods and Services Tax Ruling GSTR 2008/3 to delete the references to the decision of the Full Federal Court in Reliance Carpet Company Pty Ltd v FCT [2007] FCAFC 99; 160 FCR 433; 240 ALR 464; 66 ATR 117; 2007 ATC 4650 and also the High Court reserving its decision on the subsequent appeal.

The High Court decision in FCT v Reliance Carpet Co Pty Ltd [2008] HCA 22; 246 ALR 448; 68 ATR 158; 2008 ATC 20-028 did not discuss the 'social and economic reality approach'."

For a copy of GSTR 2008/3A1, go here.

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