Private ruling: GST and supplies and acquisitions
Date of advice: 15 June 2018
Published: August 2018

Ruling: Q1: You wrote to the Commissioner seeking clarification on a number of issues in relation to a proposed infrastructure arrangement that you are a party to. | A1: The Commissioner has provided answers to the issues you seek clarification on. Facts and circumstances You are a party to a proposed infrastructure arrangement.


Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 9-5 | A New Tax System (Goods and Services Tax) Act 1999 section 11-5 | A New Tax System (Goods and Services Tax) Act 1999 section 29-5 | A New Tax System (Goods and Services Tax) Act 1999 section 149-25