Payments by credit card or EFTPOS
Sometimes a worker uses the establishment’s merchant credit card or EFTPOS facilities to process a client’s payment and the establishment subsequently pays the worker their share of the proceeds.
In this situation, PAYG withholding will apply if the worker does not quote an ABN.
If there is no fee paid by the worker to the establishment for using the merchant facilities, then there is no consideration for a supply of a service. Consequently no taxable supply is made by the establishment for the use of its merchant facilities by the worker.