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Edited version of your private ruling
Authorisation Number: 1012581378432
Ruling
Subject: GST and supply of sales solicitation and pre-sale and post-sale support services
In order to protect the privacy and commercial in-confidence components of this private ruling the following summary is provided.
Question 1
Is the supply of support and promotion services made by YCo to XCo pursuant to a specific agreement GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer
Yes, the supply of support and promotion services made by YCo to XCo pursuant to the specific agreement is GST-free under item 2 in the table in subsection 38-190(1) of the GST Act.
Question 2
If the supply of support and promotion services made by YCo to XCo pursuant to the specific agreement is GST-free under item 2 in the table in subsection 38-190(1) of the GST Act, is that supply nevertheless not GST-free pursuant to subsection 38-190(3) of the GST Act as being a supply made under an agreement entered into, directly or indirectly with a non-resident and provided, or required by the agreement to be provided, to another entity in Australia?
Answer
Yes, the supply of some support and promotion services made by YCo to XCo pursuant to the specific agreement is not GST-free pursuant to subsection 38-190(3) of the GST Act as being a supply made under an agreement entered into, directly or indirectly with a non-resident and provided, or required by the agreement to be provided, to another entity in Australia.