Disclaimer This edited version has been archived due to the length of time since original publication.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 written advice
Authorisation Number: 1012796178868
Ruling
Subject: GST payments
Question
1. In relation to the payment provided by you to the other party of the arrangement, what is the GST position for you and the other party
Advice/Answers
No
2. Are any of the payment provided by you:
a. third party consideration for a supply by the other party Dealer to a third party?; or
b. payments made to any third party in relation to an acquisition by that customer of a an item of goods vehicle from the other party?
Advice/Answers
No
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999
Section 9-5
Section 134-5