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.
d on the whether a methodology to determine the cost of supply by an entity endorsed as a Deductible Gift Recipient (DGR) is acceptable to the Commissioner for the purposes of subparagraph 38-250(2)(b)(ii) of the GST Act.