Private ruling: GST and supply of sales solicitation and pre-sale and post-sale support services
Published: March 2014

Ruling: Q1: Is the supply of support and promotion services made by YCo to XCo pursuant to a specific agreement GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: Yes, the supply of support and promotion services made by YCo to XCo pursuant to the specific agreement is GST-free under item 2 in the table in subsection 38-190(1) of the GST Act. | Q2: If the supply of support and promotion services made by YCo to XCo pursuant to the specific agreement is GST-free under item 2 in the table in subsection 38-190(1) of the GST Act, is that supply nevertheless not GST-free pursuant to subsection 38-190(3) of the GST Act as being a supply made under an agreement entered into, directly or indirectly with a non-resident and provided, or required by the agreement to be provided, to another entity in Australia? | A2: Yes, the supply of some support and promotion services made by YCo to XCo pursuant to the specific agreement is not GST-free pursuant to subsection 38-190(3) of the GST Act as being a supply made under an agreement entered into, directly or indirectly with a non-resident and provided, or required by the agreement to be provided, to another entity in Australia.




Subject: GST and supply of sales solicitation and pre-sale and post-sale support services: In order to protect the privacy and commercial in-confidence components of this private ruling the following summary is provided.