| Disclaimer This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. 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 your private ruling
Authorisation Number: 1012074555327
This edited version of your ruling will be published in the public register of private binding rulings after 28 days from the issue date of the ruling. The attached private rulings fact sheet has more information.
Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet.
Ruling
Subject: GST and supplies made to a non-resident
In order to protect the privacy and commercial-in-confidence components of this private binding ruling the following summary is provided.
Question 1
Please confirm whether each expense set out in the application for a private ruling is incurred 'in the ordinary course of X Services providing supplies to Y Limited or alternatively whether the expenses were incurred 'on behalf of Y Limited'.
Answer question 1:
The Commissioner has confirmed the status of the expenses.
Question 2
Please confirm that the proposed GST classification (that is taxable or GST-free) for each of the supplies set out in the application is correct.
Answer question 2
The Commissioner has confirmed the GST classification for each of the supplies.
Question 3
Please confirm that the apportionment of the Service Fee (as defined in the Agreement) is 'fair and reasonable' having regard to the terms and conditions of the agreement.
Answer question 3
Yes, we consider the apportionment as fair and reasonable.
Question 4
Do the costs associated with 'equipment hire' that is included in the acquisitions of particular services form part of X's supply of services or are they a separate supply of goods by X to Y Limited?
Answer question 4
Yes, based on the information received and copies of tax invoices, the costs associated with 'equipment hire' that are included in the particular services form part of X's supply of services to Y Limited.