EV 1052121862213currentnon-binding advice

GST and 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

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)?

2

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

3

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

4

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

5

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