Private ruling: GST and anti avoidance
Published: November 2012

Ruling: Q1: This ruling concerned the application of the anti avoidance provision in Division 165 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) to a commercial arrangement. | A1: The Commissioner has ruled on the question.




Subject: GST and anti avoidance: In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided: