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On 25 May 2011 the ATO issued an Addendum to GSTR 2009/4, which is entitled “Goods and services tax: new residential premises and adjustments for changes in extent of creditable purpose”. The addendum notice is GSTR 2009/4A1. The Addendum amends GSTR 2009/4 to:

  • provide an explanation and to clarify how the principles set out in the ruling with respect to the application of Div 129 of the GST Act to new residential premises apply to partially completed residential property developments and residential property developments undertaken in multiple stages; and
  • reflect the reasoning of the Administrative Appeals Tribunal in Re GXCX and FCT [2009] AATA 659; 2009 ATC 1-012; (2009) 73 ATR 380.