Private ruling: GST and adviser services
Date of advice: 21 December 2018
Published: April 2019

Ruling: Q2: If the answer to Question 1 is no, is Entity Y in its capacity as operator of the scheme and Entity Z as trustee of the trust relevantly the sole recipient of the supply of advis er services performed by Entity X?


Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 9-5


Subject: GST and adviser services: The Commissioner has ruled on the following questions. | Is the entity the sole recipient of the supply of advis er services performed by Entity X?