Private ruling: GST and leasing of land
Date of advice: 6 April 2017
Published: September 2017

Ruling: Q2: Is Entity A entitled to input tax credits (ITCs) for acquisitions it makes under a certain agreement? The Commissioner ruled that: | A2: No, Entity A is not entitled to ITCs for acquisitions it makes under the agreement.




Question 1: Does Entity A make a taxable supply to Entity B under certain agreements? | Answer 1: No, Entity A does not make a taxable supply to Entity B under the agreements.