| Disclaimer 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 private advice
Authorisation Number: 1051779877745
Date of advice: 12 November 2020
Ruling
Subject: Supply of GST-free water
The Commissioner issued a private ruling that the taxpayer, a member of a GST group, made a GST-free supply of water to the entity.
Relevant legislative provisions
Section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999.
Section 38-285 of the A New Tax System (Goods and Services Tax) Act 1999.
Division 48 of the A New Tax System (Goods and Services Tax) Act 1999.