Private ruling: Apportionment of consideration that is attributed to making a taxable supply
Date of advice: 16 June 2022
Published: September 2022

Ruling: The Commissioner was asked to rule on: | Whether a particular formula was fair and reasonable to calculate the consideration attributable to taxable services performed by an entity in the Indirect Tax Zone. | The Commissioner ruled that: | The formula was fair and reasonable to calculate the value attributable to taxable services performed by the entity in the Indirect Tax Zone.


Relevant legislative provisions: Section 7-1 of the A New Tax System (Goods and Services Tax) Act 1999 | Section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 | Subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999