| Disclaimer 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: 1051992893801
Date of advice: 24 June 2022
Ruling
Subject: GST and non-profit sub-entities
A ruling issued on GST and the treatment of an entity's sections as non-profit sub-entities under Division 63 of the A New Tax System (Goods and Services Tax) Act 1999.