Private ruling: GST and supply of work, service or facility
Published: July 2012

Ruling: In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided. | The ruling concerned whether a certain supply is taxable. | The Commissioner has ruled on the specific question.


Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 Section 9-5. | A New Tax System (Goods and Services Tax) Act 1999 Division 81. | A New Tax System (Goods and Services Tax) Act 1999 Section 81-5. | A New Tax System (Goods and Services Tax) Act 1999 Subsection 81-5(1). | A New Tax System (Goods and Services Tax) Act 1999 Subsection 81-5(2). | A New Tax System (Goods and Services Tax) Act 1999 Subsection 81-5(3). | A New Tax System (Goods and Services Tax) Act 1999 Section 81-15. A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2011 (No.1) | Legislative Instruments Act 2003


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