ATO erratum corrects terminology in GST ruling for dental practitioners

What this erratum covers

The Australian Taxation Office has issued an erratum to Class Ruling CR 2013/14, which covers GST on goods and services supplied by dental practitioners. An erratum is a formal correction to an existing ruling.

What has changed

The only change is in paragraph 78 of CR 2013/14. The word dentist has been replaced with dental practitioner. This is a terminology correction only. The underlying GST treatment in the ruling is not affected.

When the correction applies

The erratum applies from 26 August 2026.

Where to find the updated ruling

The corrected version of CR 2013/14 is available at the ATO website: CR 2013/14ER1 on the ATO legal database.

This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.