Private ruling: GST and input tax credits
Date of advice: 15 June 2023
Published: 7 August 2023
Ruling period: 21 May 2019 till quarter ending 31 December 2027

Ruling: A1: The Commissioner has ruled on each of the specific question.


Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 11-5 | A New Tax System (Goods and Services Tax) Act 1999 29-70(1) | A New Tax System (Goods and Services Tax) Act 1999 29-70(1A) | A New Tax System (Goods and Services Tax) Act 1999 29-70(1B) | A New Tax System (Goods and Services Tax) Act 1999 142-10 | A New Tax System (Goods and Services Tax) Act 1999 142-15


Subject: GST and input tax credits: In order to protect the privacy and in-confidence components of this private binding ruling the following summary is provided: | Issue: This ruling concerned GST and government projects.