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Edited version of private advice
Authorisation Number: 1051725442494
Date of advice: 23 July 2020
Ruling
Subject: ATM services under subsection 40-5.09(5) of the A New Tax System (Goods and Services Tax) Regulations 2019
The Commissioner has issued a private ruling on whether supplies made under an agreement is to any extent "ATM Services" under subsection 40-5.09(5) of the A New Tax System (Goods and Services Tax) Regulations 2019.
This ruling applies to: the term of the agreement.
Relevant legislative provisions
Subsection 40-5.09(5) of the A New Tax System (Goods and Services Tax) Regulations 2019
Sections 9-5 and 40-5 of the A New Tax System (Goods and Services Tax) Act 1999