| Disclaimer This edited version has been archived due to the length of time since original publication.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: 1012884205476
Date of advice: 24 September 2015
Ruling
Subject: GST obligations and business activity statement
Question
Can Company A report company B's goods and services tax (GST) obligations in its business activity statement (BAS)?
Advice
No. Based on the information received, Company A has to report its GST obligations in its BAS and Company B has to report its GST obligations in its BAS under Division 31 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).
Relevant fact
Company A and Company B are Australian companies and are registered for GST. The two companies have the same director.
Company A conducts vocational training and is not a Registered Training Organisation (RTO).
Company B is a RTO
Company A has entered into an agreement with Company B where:
• Company B will allow Company A to benefit from its RTO status and provide materials for Company's A training courses; and
• Company A will pay Company B's expenses and provide office facilities and other sundries to Company B.
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999 Division 31