Private ruling: GST and cost of supply
Date of advice: 1 May 2024
Published: 11 June 2024

Ruling: A ruling issued on the whether a methodology to determine the cost of supply by an entity endorsed as a Deductible Gift Recipient (DGR) is acceptable to the Commissioner for the purposes of subparagraph 38-250(2)(b)(ii) of the GST Act.


Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 38-250