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12 May 11 GST Withdrawal and Addendum

On 11 May 2011, the ATO withdrew GSTR 2008/2 entitled "Goods and services tax: development lease arrangements with government agencies" with effect from the same day. The Ruling is being withdrawn as a result of the Full Federal Court's decision in FCT v Gloxinia Investments Ltd [2010] FCAFC 46; (2010) 183 FCR 420; 2010 ATC 20-182; (2010) 75 ATR 806.

For a copy of GSTR 2008/2W, go here

On 11 May 2011, the ATO issued  Addendum GSTR 2002/6A2 to GSTR 2002/6 entitled "Goods and services tax: exports of goods, items 1 to 4 of the table in subsection 38-185 (1) of the A New Tax System (Goods and Services Tax) Act 1999". The Addendum amends the Ruling to take account of amendments to the A New Tax System (Goods and Services Tax) Act 1999 made by Tax Laws Amendment (2009 GST Administration Measures) Act 2010.

For a copy of GSTR 2002/6A2, go here

 


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