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Edited version of private advice
Authorisation Number: 1052121862213
Date of advice: 19 July 2023
Ruling
Subject: GST and supplies
Question
Does the supply of services made under the agreements give rise to periodic or progressive supplies pursuant to Division 156 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer
Yes.
This ruling applies for the following period:
XX July 2023 to XX July 2027
Relevant facts and circumstances
The entity is registered for goods and services tax (GST).
The entity entered into agreements with customers.
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999 section 29-5
A New Tax System (Goods and Services Tax) Act 1999 Division 156
A New Tax System (Goods and Services Tax) Act 1999 section 195-1
Income Tax Assessment Act 1997 (ITAA 1997) section 995-1
Reasons for decision
The Commissioner ruled that the supplies have the characteristic of progressive or periodic supplies.