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Edited version of your private ruling
Authorisation Number: 1012597152379
Ruling
Subject: GST and supply of online advertising
In order to protect the privacy and commercial in-confidence components of this private ruling the following is provided.
Question 1
Is the supply of online advertising services by XCo under each of the models outlined in the ruling request a supply that is connected with Australia pursuant to paragraph 9-25(5)(a) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer
No, the supply of online advertising services by XCo under each of the models outlined in the ruling request is not a supply that is connected with Australia pursuant to paragraph 9-25(5)(a) of the GST Act.
Question 2
Is the supply of online advertising services by XCo under each of the models outlined in the ruling request a supply that is connected with Australia pursuant to paragraph 9-25(5)(b) of the GST Act?
Answer
Yes, the supply of online advertising services by XCo under each of the models outlined in the ruling request is a supply that is connected with Australia pursuant to paragraph 9-25(5)(b) of the GST Act.