Private ruling: Land and Development Services
Date of advice: 30 June 2017
Published: September 2017

Ruling: Q1: Are the Development Services (Development Works and Associated Works) provided by Entity A to Entity B, additional (non-monetary) consideration for Entity A's acquisition of the land (the Site) from Entity B. | A1: Yes, | Q2: Does Entity A make a taxable supply of Development Services to Entity B in relation to the development of real property (the Site) under the agreements entered into between Entity A and Entity B for the Project? | A2: Yes The Commissioner has ruled on each of the specific questions.




Subject: Land and Development Services: In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided: