Private ruling: GST and supplies of facilities and services in Australia to foreign entities
Date of advice: 13 October 2015
Published: October 2015

Ruling: Q1: Are AusCo's supplies under the Agreement to the foreign entities, taxable supplies pursuant to section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act')? Decision: Yes, the supplies of the facilities and services at a location in Australia under the Agreement, to the foreign entities are taxable.


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, Section 38-190 | A New Tax System (Goods and Services Tax) Act 1999, Section 195-1


Subject: GST and supplies of facilities and services in Australia to foreign entities: In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided.