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On 12 August 2009, the ATO issued a draft Addendum to GST Ruling GSTR 2002/5 (Goods and services tax: when is a "supply of a going concern" GST-free?). The purpose of the Addendum is, amongst other things, to clarify the ATO view on when an enterprise of leasing commercial property is operating and able to be supplied as a GST-free "supply of a going concern". It clarifies that the activity of leasing commences and is operating on and from the day that at least one tenant enters into an actual lease, or occupies the building under a periodic tenancy arrangement. The due date for submissions on the draft is 25 September 2009.

For a copy of GSTR 2002/5A1 (draft), go here


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