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  • Credit card surcharge

    Issue no




    Is the surcharge part of the consideration for the supply made by the merchant?

    2 April 2003(a)

    (a) added, (u) updated, (w) withdrawn

    One of the Reserve Bank of Australia reforms on credit card schemes is that from 1 January 2003 a merchant is allowed to charge a credit card holder a surcharge for using a credit card to pay for a supply.

    This issue is withdrawn with effect from 17 December 2014 as the views covered in this issue are contained in the Goods and Services Tax Ruling GSTR 2014/2 Goods and services tax: treatment of ATM service fees, credit card surcharges and debit card surcharges.

      Last modified: 01 Apr 2019QC 16359