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22 Aug 13 One erratum and 7 addenda issued

On 21 August 2013, the ATO issued the following erratum:

  • IT 2417A1 - Income tax: Imputation of Company Tax: Form approved by Commissioner of Taxation for issue to shareholders receiving dividends

On 21 August 2013, the ATO issued the following 7 addenda:

  • TR 2002/9A2 - Income tax: withholding from payments where recipient does not quote ABN
  • GSTD 2002/5A2 - Addendum Goods and services tax: is a token of appreciation given to a speaker consideration for the supply of the speaking services?
  • GSTD 2005/4A2 - Addendum Goods and services tax: are 'wholesale holdback' and 'retail holdback' payments made by a motor vehicle manufacturer or importer of new motor vehicles to a dealer consideration for a supply?
  • GSTR 2003/13A5 - Addendum Goods and services tax: general law partnerships
  • GSTR 2003/5A4 - Addendum Goods and services tax: vouchers
  • GSTR 2004/6A4 - Addendum Goods and services tax: tax law partnerships and co-owners of property
  • GSTA TPP 017A2 - Addendum Goods and services tax: Does a credit card chargeback by a financial institution against a merchant give rise to an adjustment event for the merchant?

 


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