Private ruling: GST
Date of advice: 21 December 2017
Published: June 2018

Ruling: The Commissioner has ruled on the entity’s questions on non-monetary consideration and attribution.


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 section 9-15 | A New Tax System (Goods and Services Tax) Act 1999 subsection 9-15(1) | A New Tax System (Goods and Services Tax) Act 1999 paragraph 9-75(1)(b) | A New Tax System (Goods and Services Tax) Act 1999 section 29-5(1) | A New Tax System (Goods and Services Tax) Act 1999 section 195-1