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Edited version of your written advice
Authorisation Number: 1051260013313
Date of advice: 27 July 2017
Ruling
Subject: GST and agency
Questions
You asked questions in relation to whether you will act as an agent of your contracted party under the contractual arrangement you have both entered into, and whether the fees and charges paid by customers are consideration for a taxable supply by you.
Answers
The Commissioner of Taxation ruled that you will act as an agent of your contracted party under the contractual arrangement you have both entered into, and that the fees and charges paid by customers are not consideration for a taxable supply by you.
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