Private ruling: GST - tripartite arrangements
Date of advice: 16 September 2024
Published: 28 October 2024

Ruling: The Commissioner was asked to rule on: | Whether an entity was making a creditable acquisition pursuant to section 11-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) under a tripartite arrangement. | The Commissioner ruled that: | The arrangement came under Proposition 15 in Goods and Services Tax Ruling GSTR 2006/9 Goods and services tax: supplies (GSTR 2006/9). There was no entitlement to input tax credits as the supply to the entity was GST-free under subsection 38-60(3) of the GST Act.

Relevant facts and circumstances: The entity was registered for GST.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 11-5 | A New Tax System (Goods and Services Tax) Act 1999 subsection 38-60(3)