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On 6 November 2013, the ATO issued Addendum GSTR 2001/6A1 (GST: non-monetary consideration).

The Addendum amends GSTR 2001/6 to reflect amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). In particular, the Addendum updates GSTR 2001/6 for amendments made to Subdivision 29-C. The amendments to Subdivision 29-C are in relation to tax invoices and apply to net amounts for tax periods starting on or after 1 July 2010.

The Addendum also makes further minor amendments to GSTR 2001/6 and updates the references section of GSTR 2001/6.

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