Draft Addendum Withdrawal - Goods and services tax: appropriations

Draft Goods and Services Tax Ruling GSTR 2006/11DA sought to amend Goods and Services Tax Ruling GSTR 2006/11 to reflect the reasoning of the Full Federal Court in TT-Line Company Pty Ltd v. Commissioner of Taxation . [1]

The draft Addendum has been withdrawn due to the significant changes required to be made to GSTR 2006/11. The matters addressed in GSTR 2006/11 and GSTR 2006/11DA are now dealt with in Goods and Services Tax Ruling GSTR 2011/2, which issues today.