Technical Discussion Paper

TDP 2012/1

GST treatment of recovered dishonoured payment costs

• The issues in this discussion paper were finalised in 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?
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

Notice of Withdrawal

Technical Discussion Paper TDP 2012/1 GST treatment of recovered dishonoured payment costs, which issued on 1 August 2012, is withdrawn from 20 February 2013.

This paper has been withdrawn as the Commissioner will be publishing a Goods and Services Tax Determination on this topic entitled Goods and services tax: when a payment for a supply fails, is a failed payment fee charged by the supplier consideration for a supply?

Note that the previous Public Ruling on this topic was Goods and Services Tax Advice GSTA TPP 065 and that Advice will be withdrawn.

20 February 2013

References

File TDP 2012/1