The ATO on Wed 15.10.2014, issued an Addendum to GST Determination GSTD 2013/1 (When a payment for a supply fails, is a failed payment fee charged by the supplier consideration for a supply?).

In addition, with effect from Wed 15.10.2014, the ATO withdrew GST Advice GSTA TPP 032 (Can a tax invoice show an amount representing combined GST and wine equalisation tax (together sometimes called WEG) instead of the amount of GST?).

[LTN 199, 15/10/14]