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Edited version of your written advice
Authorisation Number: 1012892772273
Date of advice: 13 October 2015
Ruling
Subject: GST and supplies of facilities and services in Australia to foreign entities
In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided.
Question:
Are AusCo's supplies under the Agreement to the foreign entities, taxable supplies pursuant to section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act')?
Decision:
Yes, the supplies of the facilities and services at a location in Australia under the Agreement, to the foreign entities are taxable.
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999, Section 9-5
A New Tax System (Goods and Services Tax) Act 1999, Section 38-190
A New Tax System (Goods and Services Tax) Act 1999, Section 195-1