Goods and Services Tax Advice
GSTA TPP 038W
Goods and services tax: will a supply that is taken to be made by the principal to the agent under subsection 153-55(2) of the GST Act be GST-free if the supply would have been GST-free if made by the principal through the agent to a third party?
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Please note that the PDF version is the authorised version of this withdrawal notice.This advice is withdrawn from 1 July 2010. The content of this GSTA TPP is covered by paragraph 74 of Goods and Services Tax Ruling GSTR 2000/37. It only draws on the existing ATO view without adding to, or modifying it in any way.This document has changed over time. View its history.
Notice of Withdrawal
Goods and Services Tax Advice GSTA TPP 038 is withdrawn with effect from today.
1. This Goods and Services Tax Advice dealt with a supply that is taken to be made by the principal to the agent under subsection 153-55(2) of the GST Act be GST-free if the supply would have been GST-free if made by the principal through the agent to a third party.
2. This advice is withdrawn from 1 July 2010. The content of this GSTA TPP is covered by paragraph 74 of Goods and Services Tax Ruling GSTR 2000/37. It only draws on the existing ATO view without adding to, or modifying it in any way.
Commissioner of Taxation
1 July 2010
Not previously issued as a draft
References
ATO references:
NO 2006/20258
Date: | Version: | Change: | |
14 June 2005 | Original ruling | ||
You are here | 1 July 2010 | Withdrawn |