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Edited version of private advice
Authorisation Number: 1052238322391
Date of advice: 1 May 2024
Ruling
Subject: GST and cost of supply
A ruling issued on the whether a methodology to determine the cost of supply by an entity endorsed as a Deductible Gift Recipient (DGR) is acceptable to the Commissioner for the purposes of subparagraph 38-250(2)(b)(ii) of the GST Act.
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999 section 38-250