GST and supplies The Commissioner was asked to rule whether:

1 Is Entity A making taxable supplies under section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 when it makes supplies under the Agreement to Entity B?

Yes. Question 2 If yes, is the consideration for these taxable supplies the Contract Price? Answer Yes. Question 3 Does the income earned by Entity A under the agreement, offset against monthly fees, reduce the consideration for Entity A's supplies to Entity B? Answer Yes.

A New Tax System (Goods and Services Tax) Act 1999 section 9-5 A New Tax System (Goods and Services Tax) Act 1999 section 9-10 A New Tax System (Goods and Services Tax) Act 1999 section 9-15 A New Tax System (Goods and Services Tax) Regulations 2019) section 40-5.09