Private ruling: GST obligations and business activity statement
Date of advice: 24 September 2015
Published: September 2015

Ruling: Q1: Can Company A report company B's goods and services tax (GST) obligations in its business activity statement (BAS)? Advice No. Based on the information received, Company A has to report its GST obligations in its BAS and Company B has to report its GST obligations in its BAS under Division 31 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). Relevant fact Company A and Company B are Australian companies and are registered for GST. The two companies have the same director. Company A conducts vocational training and is not a Registered Training Organisation (RTO). Company B is a RTO Company A has entered into an agreement with Company B where: • Company B will allow Company A to benefit from its RTO status and provide materials for Company's A training courses; and • Company A will pay Company B's expenses and provide office facilities and other sundries to Company B.


Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 Division 31