Private ruling: GST and supplies made to a non-resident
Published: February 2012

Ruling: Q4: Do the costs associated with 'equipment hire' that is included in the acquisitions of particular services form part of X's supply of services or are they a separate supply of goods by X to Y Limited? Answer question 4 Yes, based on the information received and copies of tax invoices, the costs associated with 'equipment hire' that are included in the particular services form part of X's supply of services to Y Limited.




Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet. | Subject: GST and supplies made to a non-resident: In order to protect the privacy and commercial-in-confidence components of this private binding ruling the following summary is provided. | Question 1: Please confirm whether each expense set out in the application for a private ruling is incurred 'in the ordinary course of X Services providing supplies to Y Limited or alternatively whether the expenses were incurred 'on behalf of Y Limited'. | Answer question 1: The Commissioner has confirmed the status of the expenses. | Question 2: Please confirm that the proposed GST classification (that is taxable or GST-free) for each of the supplies set out in the application is correct. | Answer question 2: The Commissioner has confirmed the GST classification for each of the supplies. | Question 3: Please confirm that the apportionment of the Service Fee (as defined in the Agreement) is 'fair and reasonable' having regard to the terms and conditions of the agreement. | Answer question 3: Yes, we consider the apportionment as fair and reasonable.