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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: 1051808553198

Date of advice: 5 July 2021

Ruling

Subject: GST and enterprise

The Commissioner has ruled on the taxpayer's application for a private binding ruling in relation to existence of an enterprise.