Private ruling: GST and supplies
Date of advice: 25 July 2019
Published: September 2019
Ruling period: 1 July 2019 till 30 June 2021
Date scheme commenced: 1 July 2019

Ruling: Q1: Can the Commissioner of Taxation (Commissioner) confirm that the payments (regulated payment) made by customers to Entity A, which are not subject to GST due to the operation of Division 81 of the GST Act, continue to maintain their current GST treatment notwithstanding the Agreement between Entity A and Entity B? | A1: The Commissioner confirms that the regulated payment made by a customer to Entity A, which are not subject to GST due to the operation of Division 81 of the GST Act, continue to maintain their current GST treatment notwithstanding the Agreement between Entity A and Entity B. Based on the facts and circumstances Entity A continues to be the supplier of the services to the customer for which they receive the regulated payment. As such the acquisition of Services by Entity A from Entity B under the Agreement has not changed the supply that Entity A makes to its customers. For the purposes of this Private Ruling we have been advised that the regulated payments made by customers to Entity A are for services provided by Entity A that are currently excluded from GST under Division 81 of the GST Act. This Private Ruling does not cover any other payments for services made by Entity A.


Relevant legislative provisions: A New tax System (Goods and Services tax) Act 1999 9-5