Private ruling: GST and the supply of capital items
Date of advice: 23 November 2017
Published: May 2018

Ruling: Q1: Is the supply of Capital Items under the agreement a supply that is made on a periodic or progressive basis for consideration that is paid by the customer on a periodic basis? | A1: No.




Subject: GST and the supply of capital items: 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 the following: