Private ruling: GST and rights
Published: October 2014

Ruling: Q1: You asked whether the granting of certain rights and undertaking of certain obligations by the State and you under the project would give rise to taxable supplies by you or the State. | A1: The Commissioner of Taxation ruled that the granting of certain rights and undertaking of certain obligations by the State and you under the project would not give rise to taxable supplies by you or the State. Note that the above decision is based on the premise that the granting of certain rights and undertaking of certain obligations by the State and you under the project do not provide any enduring commercial benefits to either the State or you beyond the purpose for which they are granted to carry out the necessary work associated with the relevant project.