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  • 3.4. Is a dishonoured cheque fee 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)

    GST is not payable on a dishonoured cheque fee. A dishonoured cheque fee charged by an Australian ADI (authorised deposit taking institution) in the course of its banking business is input taxed under item 1 in the table in subregulation 40-5.09(3) of the GST Regulations.

      Last modified: 31 Oct 2017QC 16359