Goods and Services Tax Advice

GSTA TPP 009W

Goods and services tax: Is an entity that enters into an agreement to make a subsequent supply making two taxable supplies?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 009 is withdrawn with effect from today.

1. Goods and Services Tax Advice GSTA TPP 009 considered whether an entity makes two taxable supplies where they have entered an agreement to make a subsequent supply.

2. GSTA TPP 009 is withdrawn because paragraphs 67 to 70 of GSTR 2006/9 Goods and services tax: supplies contain the Commissioners view in relation to supplies, and the GSTA does not provide appropriate interpretive guidance, as it fails to take into account a High Court case decided since its release.

Commissioner of Taxation
4 June 2014

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Not previously issued as a draft

References

ATO references:
NO 1 560CQ4M