Private ruling: GST and rights
Published: October 2014

Ruling: Q1: You asked whether you are the appropriate reporting entity for GST purposes in respect of the project you are undertaking. You also asked whether the granting of certain rights and undertaking of certain obligations by the State and a private sector entity under the project would give rise to taxable supplies by the private sector entity or the State. | A1: The Commissioner of Taxation ruled that you are the appropriate reporting entity for GST purposes in respect of the project and that the granting of certain rights and undertaking of certain obligations by the State and a private sector entity under the project would not give rise to taxable supplies by the private sector entity or the State. Note that the above decision is based on the premise that these licences do not provide any enduring commercial benefits to either the State or the entity beyond the purpose for which they are granted to carry out the necessary work associated with the relevant project.