EV 1052126345346currentnon-binding advice

GST and input tax credits In order to protect the privacy and in-confidence components of this private binding ruling the following summary is provided:

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.

This ruling concerned GST and government projects.

The Commissioner has ruled on each of the specific question. This ruling applies for the following period : 21 May 2019 till quarter ending 31 December 2027

A New Tax System (Goods and Services Tax) Act 1999 11-5 A New Tax System (Goods and Services Tax) Act 1999 29-70(1) A New Tax System (Goods and Services Tax) Act 1999 29-70(1A) A New Tax System (Goods and Services Tax) Act 1999 29-70(1B) A New Tax System (Goods and Services Tax) Act 1999 142-10 A New Tax System (Goods and Services Tax) Act 1999 142-15