Private ruling: GST and agency
Date of advice: 27 June 2017
Published: August 2017

Ruling: Q1: You asked questions in relation to whether your contracted party will act as your agent under the contractual arrangement you have both entered into, and whether the fees and charges paid by customers are consideration for a taxable supply by you. | A1: The Commissioner of Taxation ruled that your contracted party will act as your agent under the contractual arrangement you have both entered into, and that the fees and charges paid by customers are not consideration for a taxable supply by you.