Private ruling: Supply of GST-free water
Date of advice: 12 November 2020
Published: January 2021

Ruling: The Commissioner issued a private ruling that the taxpayer, a member of a GST group, made a GST-free supply of water to the entity.


Relevant legislative provisions: Section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 . | Section 38-285 of the A New Tax System (Goods and Services Tax) Act 1999 . | Division 48 of the A New Tax System (Goods and Services Tax) Act 1999 .