Private ruling: : GST and supplies
Date of advice: 19 July 2023
Published: 11 September 2023
Ruling period: XX July 2023 to XX July 2027

Ruling: Q1: Does the supply of services made under the agreements give rise to periodic or progressive supplies pursuant to Division 156 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: Yes.

Relevant facts and circumstances: The entity is registered for goods and services tax (GST). The entity entered into agreements with customers.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 29-5 | A New Tax System (Goods and Services Tax) Act 1999 Division 156 | A New Tax System (Goods and Services Tax) Act 1999 section 195-1 | Income Tax Assessment Act 1997 (ITAA 1997) section 995-1

Reasons for decision: Summary: The Commissioner ruled that the supplies have the characteristic of progressive or periodic supplies.