On 11 February 2015, the ATO issued the following addendum to GSTR 2012/2:
- GSTR 2012/2A3 - Goods and services tax: financial assistance payments
It amends Goods and Services Tax Ruling GSTR 2012/2 to reflect amendments made to:
- the Taxation Administration Act 1953 ("TAA") on time limits on claiming refunds, and
- the TAA and A New Tax System (Goods and Services Tax) Act 1999 on restrictions on claiming refunds of overpaid GST.