• 6.14. Are entry and exit fees charged by a superannuation fund to the members subject to GST?

    Non-interpretative – straight application of the law

    No, these fees are for an acquisition and a disposal of a financial supply (that is, an interest in the superannuation fund). They are considered to be financial supplies and are therefore input taxed.

      Last modified: 24 Jun 2015QC 16359