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 withdrawal notice.
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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 065 is withdrawn with effect from today.

1. The Advice deals with situations where a dishonoured cheque fee is on-charged by a supplier to its customer.

2. The Advice is considered to be not correct to the extent it suggests that an on-charged dishonoured cheque fee is consideration for an input taxed financial supply.

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

References

ATO references:
NO 1-4HEV3D1