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Goods and Services Tax Ruling

GSTR 2009/2A3 - Addendum

Goods and services tax: partitioning of land

Attention Please note that the PDF version is the authorised version of this ruling.
Go to notice View the consolidated version for this notice.


This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953 . It amends Goods and Services Tax Ruling GSTR 2009/2 to clarify when an entity makes a supply as a result of the decision of the High Court in Commissioner of Taxation v. MBI Properties Pty Ltd [2014] HCA 49.

GSTR 2009/2 is amended as follows:

1. Paragraph 6A

Omit the paragraph and footnote 4A; substitute:

6A. Changes made to this Ruling by Addenda that issued on 3 March 2010, 4 September 2013 and 20 December 2017 have been incorporated into this version of the Ruling.

2. Paragraph 52

Omit the paragraph and footnote 34; substitute:

52. In Goods and Services Tax Ruling GSTR 2006/9 Goods and services tax: supplies , the Commissioner takes the view that an entity will make a supply if it provides something of value to another entity. For example, a co-owner will provide something if it takes action to transfer property to another co-owner.34

3. Paragraph 53

Omit the paragraph and footnotes 35, 36 and 37.

4. Paragraph 56

Omit the fourth and fifth sentences, substitute; 'In accordance with the Commissioner's view, in order to make a supply a co-owner has to provide something to another entity.'

5. Case references


 Commissioner of Taxation v. MBI Properties Pty Ltd [2014] HCA 49.

This Addendum explains the Commissioner's view of the law as it applies both before and after its date of issue.

Commissioner of Taxation

20 December 2017


You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).


See paragraphs 71 to 91 of GSTR 2006/9. See also Commissioner of Taxation v. MBI Properties Pty Ltd [2014] HCA 49.


ATO references:
NO  1-C1UPE35

ISSN: 2205-6157


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