Private ruling: GST and supplies
Date of advice: 20 April 2023
Published: 5 June 2023

Ruling: Q1: Is Entity A making taxable supplies under section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 when it makes supplies under the Agreement to Entity B? | A1: Yes. | Q2: If yes, is the consideration for these taxable supplies the Contract Price? | A2: Yes. | Q3: Does the income earned by Entity A under the agreement, offset against monthly fees, reduce the consideration for Entity A's supplies to Entity B? | A3: Yes.


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 9-10 | A New Tax System (Goods and Services Tax) Act 1999 section 9-15 | A New Tax System (Goods and Services Tax) Regulations 2019) section 40-5.09


Subject: GST and supplies: The Commissioner was asked to rule whether: