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  • 3.3. Are account keeping fees subject to GST?

    Non-interpretative – other references (see GSTR 2002/2 Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions)

    No. Account keeping fees are not subject to GST. An account keeping fee is related to operating a bank account or credit account and is a financial supply under items 1 and 2 respectively in the table in subsection 40-5.09(3) of the GST Regulations.

      Last modified: 01 Apr 2019QC 16359