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Edited version of private advice
Authorisation Number: 1051804013300
Date of advice: 26 February 2021
Ruling
Subject: GST and payments between government related entities
Question
Are the fees (Fees) paid by other government related entities (GREs) to you subject to goods and services tax (GST)?
Answer
No, the Fees paid by other GREs to you are not subject to GST. This is because the payment of such Fees are not the provision of consideration by virtue of subsection 9-17(3) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).
Relevant facts and circumstances
You sought a private ruling on whether certain fees paid by other GREs to you under your described arrangements are subject to GST, and the Commissioner has ruled that the fees are not subject to GST.