Disclaimer This edited version has been archived due to the length of time since original publication.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: 1012552341203
Ruling
Subject: GST and supply of online music streaming via a subscription-based model
In order to protect the privacy and commercial in-confidence components of this private ruling the following summary is provided
Question
Based on the information provided to the Australian Taxation Office, is the supply of online music streaming via a subscription-based model by a non-resident entity to an Australian customer connected with Australia under section 9-25 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) and therefore subject to GST?
Answer
No, based on the information provided, the supply of online music streaming via a fee-based subscription model by the non-resident entity to an Australian customer is not connected with Australia under section 9-25 of the GST Act and therefore is not subject to GST.