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Does the supply of services made under the agreements give rise to periodic or progressive supplies pursuant to Division 156 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

Yes. This ruling applies for the following period : XX July 2023 to XX July 2027

The entity is registered for goods and services tax (GST). The entity entered into agreements with customers.

A New Tax System (Goods and Services Tax) Act 1999 section 29-5 A New Tax System (Goods and Services Tax) Act 1999 Division 156 A New Tax System (Goods and Services Tax) Act 1999 section 195-1 Income Tax Assessment Act 1997 (ITAA 1997) section 995-1

The Commissioner ruled that the supplies have the characteristic of progressive or periodic supplies.