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21 Nov 13 GST ruling addenda, erratum and withdrawal

On 20 November 2013, the ATO issued the following:

  • GSTR 2000/12A3 - Addendum Goods and services tax: attributing GST payable and input tax credits for supplies and acquisitions under lay-by sale agreements
  • GSTR 2003/12A4 - Addendum Goods and services tax: when consideration is provided and received for various payment instruments and other methods of payment
  • GSTR 2005/3A4ER1 - Erratum Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - exploitation of the second-hand goods provisions to obtain input tax credits
  • GSTA TPP 047 (Withdrawn) Goods and services tax: Is it the trust or the trustee that is registered for GST?

In relation to the withdrawal of GSTA TPP 047, the issue is now addressed at paras 71 to 73 of Miscellaneous Taxation Ruling MT 2006/1.

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