| Disclaimer You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of private advice
Authorisation Number: 1051725442494
Date of advice: 23 July 2020
Ruling
Subject: ATM services under subsection 40-5.09(5) of the A New Tax System (Goods and Services Tax) Regulations 2019
The Commissioner has issued a private ruling on whether supplies made under an agreement is to any extent "ATM Services" under subsection 40-5.09(5) of the A New Tax System (Goods and Services Tax) Regulations 2019.
This ruling applies to: the term of the agreement.
Relevant legislative provisions
Subsection 40-5.09(5) of the A New Tax System (Goods and Services Tax) Regulations 2019
Sections 9-5 and 40-5 of the A New Tax System (Goods and Services Tax) Act 1999
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
