Goods and Services Tax Determination
GSTD 2020/1A1 - Addendum
Goods and services tax: when is the supply of a transaction account GST-free under table item 3 or table item 4(a) of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?
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Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends GSTD 2020/1 to include references to other public rulings, as well as to make minor corrections to grammar and punctuation.
GSTD 2020/1 is amended as follows:
Omit the Table of Contents; substitute:
| Table of Contents | Paragraph |
| What this Determination is about | 1 |
| Ruling | 3 |
| Example 1 – account holder's presence outside of Australia is integral to the transaction | 7 |
| Example 2 – account holder's presence outside of Australia is not integral to the transaction | 11 |
| Date of effect | 14 |
| Appendix – Explanation | 15 |
| Legislation | 15 |
| GST-free supplies | 17 |
| Supplies used or enjoyed outside Australia | 20 |
| Supplies in relation to rights that are for use outside Australia | 24 |
| Nature of the supply of a transaction account | 27 |
| Where the account is located | 32 |
| Accessing the account | 34 |
| Account holder present transactions | 37 |
| Table item 3 | 39 |
| Example 3 – account holder present transactions | 41 |
| Account holder not present transactions | 45 |
| Table item 3 | 48 |
| Table item 4(a) | 50 |
| Example 4 – account holder not present transactions | 53 |
| Example 5 – BPAY transactions | 55 |
(a) Omit 'deposit, or transaction'; substitute 'deposit or transaction'.
(b) In the second dot point, after 'purchased payment facilities', insert a comma.
Omit footnote 2.
(a) After 'or branch)', omit the comma.
(b) After the paragraph, insert new paragraph 6A:
All further legislative references in this Determination are to the A New Tax System (Goods and Services Tax) Act 1999, unless otherwise indicated.
After 'Example 1', insert 'of this Determination'.
After 'merchant', omit the comma.
Omit 'Goods and Service Tax Ruling'; substitute 'Goods and Services Tax Ruling'.
Omit the wording of the paragraph; substitute:
This Determination applies from 1 October 2020.
Omit the wording of the paragraph; substitute:
The general application of table item 3 is considered in Goods and Services Tax Ruling GSTR 2025/2 Goods and services tax: supplies of things (other than goods or real property) where effective use or enjoyment of the supply takes place outside Australia. This Determination sets out the Commissioner's views regarding how table item 3 applies to the supply of a transaction account.
After 'access their account', omit the comma.
(a) Omit 'GSTR 2007/2'; substitute 'Goods and Services Tax Ruling GSTR 2025/1 Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia and GSTR 2025/2'.
(b) Omit the wording of footnote 7; substitute:
See paragraphs 102 and 106 of GSTR 2025/1.
(a) Omit the heading; substitute ' Nature of the supply of a transaction account '.
(b) Omit the wording of the quote; substitute:
… The bank borrows the money and proceeds from the customer and undertakes to repay them on demand. The bank's undertaking includes a promise to pay any part of the amount due against the written order of the customer addressed to the branch of the bank where the account is kept: Joachimson at [127]. Conversely, the bank will not pay any part of the amount due to the customer without such an order or some other compulsion or entitlement recognised by law …
After 'debitor–creditor relationship)', insert a comma.
Omit the wording of footnote 13; substitute:
Paragraph 59 of Goods and Services Tax Ruling GSTR 2001/8 Goods and services tax: Apportioning the consideration for a supply that includes taxable and non-taxable parts.
(a) Omit the heading; substitute ' Where the account is located '.
(b) After 'as a general rule', insert a comma.
In footnote 18, omit 'Paragraphs 106 and 294 of GSTR 2007/2'; substitute 'Paragraph 56 of GSTR 2025/2 and paragraphs 97, 102 and 106 of GSTR 2025/1'.
Omit 'direct debit/direct credit'; substitute 'direct debit or direct credit'.
After 'Example 3', insert 'of this Determination'.
This Addendum applies both before and after its date of issue.
Commissioner of Taxation
11 November 2026
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References
ATO references:
NO 1-1C8R9BXC