Document ID: chunk:federal_register_of_legislation:C2010A00074:clause:2_28
Version: federal_register_of_legislation:C2010A00074
Segment Type: clause
Provision Reference: sch 2 cl 28
Character Range: 62720–63348

28  Subsection 357‑60(1) in Schedule 1 (after example 2)
Insert:
Example 3: Cathie obtains a private ruling that a type of supply she makes is GST‑free. She relies on the ruling by:
(a) giving her customers invoices that show no GST payable on the supplies; and
(b) lodging her GST return on the basis that the supplies are GST‑free.
 The Commissioner must administer the GST law in relation to Cathie on the basis that the supplies to which the ruling relates are GST‑free. This does not apply if Cathie stops relying on the ruling, such as by issuing tax invoices that show GST payable on the supplies: see paragraph (1)(b).