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On 7 May 2014 the ATO issued an erratum to GSTR 2005/6, which is entitled “Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999”: erratum notice GSTR 2005/6ER1.

The erratum corrects a typographical error.

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