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Edited version of your written advice
Authorisation Number: 1051397834660
This private ruling was revised following issue. This edited version has therefore been replaced with the edited version of the private ruling with the authorisation number of 1051406245337
Date of advice: 17 July 2018
Ruling
Subject: GST and the collection of fees and charges by an agent on-behalf of another entity
Questions
1. For GST purposes does the Commissioner agree that under the proposed arrangement, entity A will be collecting fees for certain services as agent of another entity and therefore entity A will not be making a taxable supply for which the fees are consideration?
2. Will the fees payable for certain services that are currently excluded from a certain provision of the A New Tax System (Goods and Services Tax) Act 1999 continue to be excluded from GST under that provision where entity A collects these fees as agent of the other entity?
Answers
1. Yes.
2. Yes.
Relevant legislative provisions
Section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999