Supply between related persons: corporate support service allocations may not be taxable if not in the course or furtherance of business.
The ruling treated corporate accounting, administration and IT services provided to related hospital units as supply under Entry 2 of Schedule I even absent consideration; the author argues these centralized support functions are not "in the course or furtherance of business" of the hospitals and, applying a multi factor business test, concludes internal cost allocations among profit centres do not constitute taxable supplies and therefore should not attract GST. (AI Summary)