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Edited version of your private ruling
Authorisation Number: 1012424902703
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You cannot rely on the rulings in the Register of private binding rulings in your tax affairs. You can only rely on a private ruling that we have given to you or to someone acting on your behalf.
The Register of private binding rulings is a public record of private rulings issued by the ATO. The register is an historical record of rulings, and we do not update it to reflect changes in the law or our policies.
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Ruling
Subject: GST and application of Division 165 of the GST Act
In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided
Question 1
Does Division 165 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) apply to the proposed arrangement to be carried out by entity A and would the Commissioner make a declaration to negate a GST benefit under section 165-40 of the GST Act?
Answer
No.
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