Private ruling: GST and commercial fishing arrangements
Date of advice: 24 June 2022
Published: October 2022
Ruling period: 1 June 20xx to 30 June 20xx
Date scheme commenced: 1 January 20xx

Ruling: A ruling issued on the GST treatment of supplies and acquisitions made in the fishing industry.

Relevant facts and circumstances: You are an entity incorporated and domiciled in Australia. You are a processor and exporter of seafood. You are registered for GST.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 s 9-5 | s 9-15 | s 9-30 | s 11-5 | s 38-2