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Edited version of private advice
Authorisation Number: 1052285756625
Date of advice: 16 September 2024
Ruling
Subject: GST - tripartite arrangements
The Commissioner was asked to rule on:
Whether an entity was making a creditable acquisition pursuant to section 11-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) under a tripartite arrangement.
The Commissioner ruled that:
The arrangement came under Proposition 15 in Goods and Services Tax Ruling GSTR 2006/9 Goods and services tax: supplies (GSTR 2006/9). There was no entitlement to input tax credits as the supply to the entity was GST-free under subsection 38-60(3) of the GST Act.
Relevant facts and circumstances
The entity was registered for GST.
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999 section 11-5
A New Tax System (Goods and Services Tax) Act 1999 subsection 38-60(3)