• GST on grants or appropriations – supporting information

    Here's a list of the documents and information we usually need to process a private ruling request or objection about the GST on grants or appropriation payments. If you provide supporting information this will reduce the time it takes for us to process your request.

    If you want to apply for a private ruling about the GST on grants or appropriation payments, you need to:

    • complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
    • provide the supporting information listed below.

    If you want to lodge an objection about the GST on grants or appropriation payments, you need to:

    • complete and submit the relevant objection form (for taxpayers or tax professionals)
    • provide the supporting information listed below.

    Note: Check first whether your question is answered on our website.

    See also:

    Supporting information

    Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

    The information we need for a private ruling or objection about the GST on grants or appropriation payments includes:

    • if the payment may be covered by an appropriation, a copy of the relevant parts of the Appropriation Act, Portfolio Budget Statements or Agency Budget Statements
    • copies of documents relating to the payment – contracts, memoranda of understanding or other written agreements
    • whether the recipient of the payment is required to provide anything (being goods, services or other things) in return for the payment
    • any conditions attached to the payment and the consequences if the conditions are not met, including whether the recipient of the payment is required to repay the money
    • any obligations on the recipient of the payment to use the money for a particular purpose, and consequences if the obligations are not met (including whether the recipient is required to repay).

    Next steps:

      Last modified: 11 Jul 2017QC 19054