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Edited version of private advice
Authorisation Number: 1051818367628
Date of advice: 25 May 2021
Ruling
Subject: Whether excess GST was passed on
The Commissioner was asked the following:
Question
Was the excess goods and services tax (GST) in relation to the supplies of products (Products) made by you in the relevant period 'passed on' within the meaning of section 142-10 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer
Yes, the excess GST in relation to supplies of products made by you in the relevant period was 'passed on' for the purposes of section 142-10 of the GST Act.