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On 26 February 2014, the ATO issued the addendum MT 2010/1A2 to MT 2010/1 entitled "Miscellaneous tax: restrictions on GST refunds under section 105-65 of Schedule 1 to the Taxation Administration Act 1953".

The Addendum amends Miscellaneous Taxation Ruling MT 2010/1 to reflect:

  • the Administrative Appeals Tribunal decision in Naidoo v FCT [2013] AATA 443, and
  • amendments made by the Indirect Tax Laws Amendment (Assessment) Act 2012, which came into effect on 1 July 2012 and introduced a self-assessment regime for indirect taxes.

The Addendum also makes further minor amendments to MT 2010/1 and updates the references section.

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