Private ruling: GST and public, private partnership infrastructure project
Published: September 2014

Ruling: A1: The Commissioner of Taxation ruled that the granting of and undertaking of certain rights and obligations by the entity or the State will not give rise to taxable supplies by the entity or the State. Note that the above decision is based on the premise that these licences do not provide any enduring commercial benefits to either the State or the entity beyond the purpose for which they are granted to carry out the necessary work associated with the relevant project.




Subject: GST and public, private partnership infrastructure project: You asked whether, the granting of and undertaking of the certain rights and obligations by an entity to a Government entity (the State) gives rise to taxable supplies by the entity or the State?