EV 1051992893801currentnon-binding advice

GST and non-profit sub-entities A ruling

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

d on GST and the treatment of an entity's sections as non-profit sub-entities under Division 63 of the A New Tax System (Goods and Services Tax) Act 1999 .