Credit card surcharge

Issue no





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

02 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(a) added, (u) updated, (w) withdrawn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This issue is withdrawn with effect from 17 December 2014 as the views covered in this issue are contained in the Goods and Services Tax Ruling GSTR 2014/2: Goods and services tax: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.External Link

End of attention
    Last modified: 24 Jun 2015QC 16359