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Edited version of private ruling
Authorisation Number: 1011760187767
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Ruling
Subject: GST and recycled water and trade waste treatment services
Case summary:
In order to protect the privacy and commercial in confidence components of this private ruling the following summary is provided.
Question:
Do the 'prepayments' made by Entity A to you, represent consideration for GST-free supplies under Division 38 of the A New Tax System (Goods and Services Tax) Act 1999?
The following advice was provided:
The 'prepayments' made by Entity A to you, represent consideration for the future services that you are contracted to supply to Entity A. However, these services will only be GST-free to the extent that they fall within the scope of the relevant provisions in Division 38 of the GST Act. As a consequence, the 'prepayments' represent consideration for a mixed supply that is partly GST-free and partly taxable.