EV 1051963968168currentnon-binding advice

GST - and financial supplies

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

1

You wrote to the Commissioner seeking clarification on matters in relation to a proposed arrangement that you are a party to concerning the provision of XXXX services.

2

The Commissioner has provided answers to the issues you sought clarification on. Facts and circumstances You are a party to a proposed arrangement concerning the provision of XXXX services.

3

A New Tax System (Goods and Services Tax) Act 1999 section 9-5 A New Tax System (Goods and Services Tax) Act 1999 section 9-40 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