Private ruling: supply of services GST-free under subsection 38-190(1)
Published: March 2012

Ruling: Q1: Is the supply made by X Ltd pursuant to a Subscriber Agreement Letter and Trading Rules GST-free pursuant to Item 4(a) in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act') where that supply relates to shares in an entity incorporated outside Australia? | A1: Yes.


Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999, section 38-190.


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