EV 1051998188638currentnon-binding advice

GST and commercial fishing arrangements 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 the GST treatment of supplies and acquisitions made in the fishing industry. This ruling applies for the following period : 1 June 20xx to 30 June 20xx The scheme commences on: 1 January 20xx

You are an entity incorporated and domiciled in Australia. You are a processor and exporter of seafood. You are registered for GST.

A New Tax System (Goods and Services Tax) Act 1999 s 9-5 s 9-15 s 9-30 s 11-5 s 38-2