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18 Jun 14 Second-hand goods - erratum to GSTD 2013/2

On 18 June 2014 the ATO issued an erratum to GST determination GSTD 2013/2, which is entitled “Goods and services tax: when are second-hand goods acquired for the purpose of sale in the ordinary course of business under Division 66 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?”: notice of erratum GSTD 2013/2ER1.

The erratum merely corrects a typographical error.

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