Private ruling: GST and services provided by service provider
Date of advice: 13 June 2018
Published: August 2018

Ruling: Q3: Is GST payable by the Service Provider in respect of the payment of the distance allowance by the Entity?


Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 9-5 | A New Tax System (Goods and Services Tax) Act 1999 subsection 38-10(1) | A New Tax System (Goods and Services Tax) Act 1999 section 38-60 | A New Tax System (Goods and Services Tax) Act 1999 subsection 38-60(1) | A New Tax System (Goods and Services Tax) Act 1999 subsection 38-60(3) | A New Tax System (Goods and Services Tax) Act 1999 subsection 38-60(4) | A New Tax System (Goods and Services Tax) Act 1999 section 195-1


Subject: GST and services provided by service provider: The Commissioner has ruled on each of the following questions. | Question 1: Is GST payable on all or some of the specified services provided by the Service Provider to the Entity? | Question 2: Does it matter whether the services are supplied by a company?