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  • 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: 31 Oct 2017QC 16359