Private ruling: Supplies of biodiesel
Published: July 2011

Ruling: Q1: The issue concerned the following: Is the supply of biodiesel by X to Y pursuant to an Agreement which provides for delivery of the biodiesel 'ex works two Australian ports' a taxable supply within the meaning of section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act')? The Commissioner has ruled that: Yes, the supply of biodiesel by X to Y pursuant to an Agreement which provides for delivery of the biodiesel 'ex works two Australian ports' is a taxable supply within the meaning of section 9-5 of the GST Act.




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