Private ruling: Whether excess GST was passed on
Date of advice: 25 May 2021
Published: October 2021

Ruling: Q1: Was the excess goods and services tax (GST) in relation to the supplies of products (Products) made by you in the relevant period 'passed on' within the meaning of section 142-10 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: Yes, the excess GST in relation to supplies of products made by you in the relevant period was 'passed on' for the purposes of section 142-10 of the GST Act.




Subject: Whether excess GST was passed on: The Commissioner was asked the following: