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Edited version of private advice
Authorisation Number: 1051858001014
Date of advice: 15 June 2022
Ruling
Subject: GST-free supplies
A ruling issued on the whether a methodology to determine the cost of supply by an endorsed charity is acceptable to the Commissioner for the purposes of subparagraph 38-250(2)(b)(ii) of the GST Act and whether section 142-10 of the GST Act applies to restrict a refund of GST.