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: 1052157560399
Date of advice: 18 August 2023
Ruling
Subject: Claiming GST credits
A private ruling issued on the application of supplies that involved non-monetary consideration and how it is to be valued and attributed.