Goods and Services Tax Advice
GSTA TPP 065W
Goods and services tax: Is GST payable on a dishonoured cheque fee?
Please note that the PDF version is the authorised version of this ruling.This document has changed over time. View its history.
Notice of Withdrawal
3. The Advice is replaced by Goods and Services Tax Determination GSTD 2013/1 Goods and services tax: When a payment for a supply fails, is a failed payment fee charged by the supplier consideration for a supply?
Commissioner of Taxation
27 February 2013