Private ruling: GST and agency
Date of advice: 27 July 2017
Published: November 2017

Ruling: Q1: You asked questions in relation to whether you will act as an agent of your contracted party 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 you will act as an agent of your contracted party 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.