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Edited version of your written advice
Authorisation Number: 1013085942068
Date of advice: 8 September 2016
Ruling
Subject: GST, attribution and other arrangements.
In order to protect the privacy and commercial in-confidence components of this private binding ruling, only the following summary is provided.
This GST private ruling relates to a request for advice on the following two questions:
(1) Can the entity treat a certain document as a tax invoice for attribution purposes?
(2) Whether entering into a certain arrangement would affect the Commissioner's findings for the first question.
The following advice was provided:
(1) Yes, the entity can treat a certain document as a tax invoice for attribution purposes.
(2) No, entering into a certain arrangement will not affect the Commissioner's answer to the first question.