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On 4 September 2013, the ATO issued the following addendum to TR 2005/13:

  • TR 2005/13A1 - Income tax: tax deductible gifts - what is a gift

The addendum amends Taxation Ruling TR 2005/13 to reflect the amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) which were made by Tax and Superannuation Laws Amendment (2012 Measures No 1) Act 2012. In particular it reflects the amendment that inserted s 9-17 into the GST Act. Section 9-17 contains exclusions from the meaning of 'consideration' formerly contained in s 9-15(3). Section 9-17 is now also referred to in the definition of 'consideration' as defined by s 195-1. The amendments apply to payments made on or after 1 July 2012.


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