Notice of Addenda

Administered by Department of the Treasury

Legislation au C2013G01358 In force Gazette

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COMMISSIONER OF TAXATION

The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from Branches of the Australian Taxation Office or at http://law.ato.gov.au.

NOTICE OF ADDENDA
Ruling Number	Subject	Brief Description
GSTR 2000/13	Goods and services tax: accounting on a cash basis	The Addendum amends Goods and Services Tax Ruling GSTR 2000/13 to: reflect the amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) which were made by Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012. In particular it reflects the amendment that inserted section 9‑17 into the GST Act. Section 9‑17 contains exclusions from the meaning of ‘consideration’ formerly contained in subsection 9‑15(3). Section 9‑17 is now also referred to in the definition of ‘consideration’ as defined by section 195‑1. The amendments apply to payments made on or after 1 July 2012. update references to legislation and relevant rulings that have issued since the Ruling was issued. The Addendum applies on and from 1 July 2012.
GSTR 2013/2	Goods and services tax: adjustment notes	The Addendum amends Goods and Services Tax Ruling GSTR 2013/2 to make minor amendments and update the references section. The Addendum applies on and from 21 August 2013.
CR 2001/1	Class Ruling system	The Addendum amends Class Ruling CR 2001/1 as a consequence of changes to the copyright policy of the Australian Government. The Addendum applies before and after date of issue.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.