Private ruling: GST and supply of services
Date of advice: 13 June 2019
Published: August 2019

Ruling: Q1: Are the supplies of services by Entity A out of scope of section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) on the basis that the services are not connected with the indirect tax zone? | A1: No. The supplies of services by Entity A are connected with the indirect tax zone and are therefore within the scope of section 9-5 of the GST Act. | Q2: (a) If the answer to Question 1 is "no", are Entity A's supplies of services only partly connected with the indirect tax zone to the extent that the services are made through an enterprise carried on in Australia and/or done in Australia? (b) If the answer to Question 2(a) is "yes", is a time based apportionment methodology considered by the Commissioner to be a fair and reasonable method for Entity A to adopt in Entity A's facts and circumstances to determine the extent to which GST is payable on Entity A's supplies of services | A2: (a) No. The supplies of services by Entity A are not partly connected with the indirect tax zone. (b) Response is no longer required.




Subject: GST and supply of services: In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided: | The Commissioner has ruled on each of the specific questions.