Disclaimer This edited version has been archived due to the length of time since original publication.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: 1051498996109
Date of advice: 28 March 2019
Ruling
Subject: Goods and services tax (GST) and rebates
Question
The ruling concerned goods and services tax (GST) and the provision of rebates.
Answer
The Commissioner has ruled on the specific question.
This ruling applies for the following period: 1 July 2018 to 30 June 2022
The scheme commences on: 1 July 2018