Goods and Services Tax Advice
GSTA TPP 055W
Goods and services tax: is a diesel fuel grant, or diesel fuel rebate consideration for a taxable supply?
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Notice of Withdrawal
1. GSTA TPP 055 explained that diesel fuel rebates and diesel fuel grants are not consideration for supplies and therefore cannot be consideration for taxable supplies. Applicants lodging an application for payment of diesel fuel rebates or grants were applying for the payment of an existing entitlement and the information contained in the application was not the purpose for which the payments were made. The application was the mechanism that enabled the payments to be made.
Commissioner of Taxation
25 June 2014
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