EV 1052285756625 — GST - tripartite arrangements
The Commissioner was asked to rule on:
Whether an entity was making a creditable acquisition pursuant to section 11-5 of the
A New Tax System (Goods and Services Tax) Act 1999
(GST Act) under a tripartite arrangement.
The Commissioner ruled that:
The arrangement came under Proposition 15 in Goods and Services Tax Ruling
GSTR 2006/9 Goods and services tax: supplies
(GSTR 2006/9). There was no entitlement to input tax credits as the supply to the entity was GST-free under subsection 38-60(3) of the GST Act. · Tullian
GST - tripartite arrangements
The Commissioner was asked to rule on:
Whether an entity was making a creditable acquisition pursuant to section 11-5 of the
A New Tax System (Goods and Services Tax) Act 1999
(GST Act) under a tripartite arrangement.
The Commissioner ruled that:
The arrangement came under Proposition 15 in Goods and Services Tax Ruling
GSTR 2006/9 Goods and services tax: supplies
(GSTR 2006/9). There was no entitlement to input tax credits as the supply to the entity was GST-free under subsection 38-60(3) of the GST Act.
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.