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Edited version of your written advice
Authorisation Number: 1012789653652
Ruling
Subject: GST treatment of credit card surcharge fee and customer service levy
The ruling concerned the GST treatment of credit card surcharge and Division 81 of the GST Act. The Commissioner has ruled in the following way:
Question
Where a credit card surcharge is imposed on a customer in respect of a credit card transaction used for the payment, or the discharging of a liability to make a payment, of an Australian tax or an Australian fee or charge subject to Division 81 of the GST Act, is the credit card surcharge subject to GST?
Answer
A credit card surcharge imposed on a customer in respect of a credit card transaction used for the payment, or the discharging of a liability to make a payment, of an Australian tax or an Australian fee or charge subject to Division 81 of the GST Act has the same treatment under Division 81 as the payment of the tax, fee or charge in question.