Goods and Services Tax Advice

GSTA TPP 039W

Goods and services tax: do expenses incurred by an agent on behalf of the principal fall under subsection 153-60(2) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

• 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  This advice is withdrawn from 1 July 2010.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 74A of Goods and Services Tax Ruling GSTR 2000/37.
  This document has changed over time. View its history.

Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 039 is withdrawn with effect from today.

1. This Goods and Services Tax Advice dealt with expenses incurred by an agent on behalf of the principal fall under subsection 153-60(2) of the GST Act.

2. This advice is withdrawn from 1 July 2010. The content of this GSTA TPP is covered by paragraph 74A of Goods and Services Tax Ruling GSTR 2000/37.

Commissioner of Taxation
1 July 2010

Not previously issued as a draft

References

ATO references:
NO 2006/20258