Private ruling: GST and the collection of fees and charges by an agent on-behalf of another entity
Date of advice: 27 July 2018
Published: October 2018

Ruling: Q1: 1. For GST purposes does the Commissioner agree that under the proposed arrangement, entity A will be collecting fees for certain services as agent of another entity and therefore entity A will not be making a taxable supply for which the fees are consideration? 2. Will the fees payable for certain services that are currently excluded from a certain provision of the A New Tax System (Goods and Services Tax) Act 1999 continue to be excluded from GST under that provision where entity A collects these fees as agent of the other entity? | A1: 1. Yes. 2. Yes.


Relevant legislative provisions: Section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999