Private ruling: GST, attribution and other arrangements.
Date of advice: 8 September 2016
Published: October 2016

Ruling: In order to protect the privacy and commercial in-confidence components of this private binding ruling, only the following summary is provided. | This GST private ruling relates to a request for advice on the following two questions: | (1) Can the entity treat a certain document as a tax invoice for attribution purposes? | (2) Whether entering into a certain arrangement would affect the Commissioner's findings for the first question. | The following advice was provided: | (1) Yes, the entity can treat a certain document as a tax invoice for attribution purposes. | (2) No, entering into a certain arrangement will not affect the Commissioner's answer to the first question.