Private ruling: ATM services under subsection 40-5.09(5) of the A New Tax System (Goods and Services Tax) Regulations 2019
Date of advice: 23 July 2020
Published: September 2020

Ruling: The Commissioner has issued a private ruling on whether supplies made under an agreement is to any extent "ATM Services" under subsection 40-5.09(5) of the A New Tax System (Goods and Services Tax) Regulations 2019.


Relevant legislative provisions: Subsection 40-5.09(5) of the A New Tax System (Goods and Services Tax) Regulations 2019 | Sections 9-5 and 40-5 of the A New Tax System (Goods and Services Tax) Act 1999


This ruling applies to: the term of the agreement.