Private ruling: Financial supplies made under two agreements
Date of advice: 15 April 2026
Published: 29 June 2026
Ruling period: 1 July 20YY to 30 June 20YY
Date scheme commenced: 1 July 20YY

Ruling: Q1: Is the supply of a credit facility made under two agreements a single supply of a credit arrangement which is an input taxed financial supply for GST purposes ? | A1: Yes. The credit facility made under two agreements is a single supply of a credit arrangement which is an input taxed financial supply for GST purposes


Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 40-5 | A New Tax System (Goods and Services Tax) Regulations 2019 section 40-5.09