• Decision

    There is no supply made by a customer who receives a customer service guarantee payment from a telco.

    The ATO view of when a supply for consideration is made is provided in detail in Goods and Services Tax Ruling GSTR 2001/4, GST consequences of court orders and out-of-court settlements, issued 20 June 2001.

      Last modified: 12 Apr 2013QC 16376