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Edited version of private advice
Authorisation Number: 1051861006478
Date of advice: 5 July 2021
Ruling
Subject: GST and representatives
The Commissioner considered the application of Division 58 of the GST Act, and ruled accordingly given the facts of the case.
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999 Division 58
A New Tax System (Goods and Services Tax) Act 1999 section 58-10