Private ruling: Goods and services tax
Date of advice: 10 August 2018
Published: October 2018

Ruling: Q2: Does Division 84 of A New Tax System (goods and Services Tax) Act 1999 (GST Act) apply where Entity A acquires supplies of Adviser Services from non-resident Advisers for supplies not connected with the indirect tax zone?


Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 : Section 9-5 | Section 11-5 | Section 11-15 | Section 40-5 | Section 70-5 | Section 70-10 | Division 84 | Section 84-5 | A New Tax System (Goods and Services Tax) Regulations 1999 : Subregulation 40-5.09(3) | Regulation 70-5.02 Subregulation 70-5.02(2) item 32


Subject: Goods and services tax: The Commissioner has ruled on each of the following questions. | Question 1: Does Entity A, in its capacity as responsible entity for trust A make a reduced credit acquisition where Advisers provide Adviser Services?