Private ruling: GST and rewards programme
Published: September 2012

Ruling: Q1: 1. Can the Commissioner confirm that the payment of a Contribution Amount by a Participant into a Trust is consideration for a taxable supply under section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? 2. Will the Commissioner provide transitional relief for a particular agreement that does not provide for the recovery of GST on the Contribution Amount by a Participant into a Trust? | A1: 1. The Commissioner ruled on the status of the Contribution Amount by a Participant into a trust. 2. The Commissioner ruled on the transitional relief for a particular agreement that does not provide for the recovery of the GST on the Contribution Amount by a Participant into a Trust.


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 9-15. | Taxation Administration Act 1953 section 359-25 . | Taxation Administration Act 1953 section 359-55 .


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