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Edited version of your written advice
Authorisation Number: 1051379049230
Date of advice: 13 June 2018
Ruling
Subject: GST and services provided by service provider
The Commissioner has ruled on each of the following questions.
Question 1
Is GST payable on all or some of the specified services provided by the Service Provider to the Entity?
Question 2
Does it matter whether the services are supplied by a company?
Question 3
Is GST payable by the Service Provider in respect of the payment of the distance allowance by the Entity?
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 subsection 38-10(1)
A New Tax System (Goods and Services Tax) Act 1999 section 38-60
A New Tax System (Goods and Services Tax) Act 1999 subsection 38-60(1)
A New Tax System (Goods and Services Tax) Act 1999 subsection 38-60(3)
A New Tax System (Goods and Services Tax) Act 1999 subsection 38-60(4)
A New Tax System (Goods and Services Tax) Act 1999 section 195-1