Private ruling: GST and supply of online advertising
Published: March 2014

Ruling: Q1: Is the supply of online advertising services by XCo under each of the models outlined in the ruling request a supply that is connected with Australia pursuant to paragraph 9-25(5)(a) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: No, the supply of online advertising services by XCo under each of the models outlined in the ruling request is not a supply that is connected with Australia pursuant to paragraph 9-25(5)(a) of the GST Act. | Q2: Is the supply of online advertising services by XCo under each of the models outlined in the ruling request a supply that is connected with Australia pursuant to paragraph 9-25(5)(b) of the GST Act? | A2: Yes, the supply of online advertising services by XCo under each of the models outlined in the ruling request is a supply that is connected with Australia pursuant to paragraph 9-25(5)(b) of the GST Act.




Subject: GST and supply of online advertising: In order to protect the privacy and commercial in-confidence components of this private ruling the following is provided.