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GSTR 2014/D2 - Goods and services tax: treatment of ATM service fees, credit card surcharges, and debit card surcharges

[2014] ATODGSTR GSTR2014/D2

Australian Taxation Office

Australia - Commonwealth

30th July, 2014

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Payment Systems (Regulation) Act 1998 (Cth)	s5, s9, s11, s18
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)	s2

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Westpac Banking Corporation v Australian Securities & Investments Commission (ASIC)	[2009] FCA 1506; (2009) 181 FCR 379	Federal Court of Australia	Australia - Commonwealth	15 Dec 2009	AustLII
Waverley Council v Commissioner of Taxation	[2009] AATA 442; [2009] ATC 10-095; (2009) 73 ATR 243	Administrative Appeals Tribunal	Australia	19 Jun 2009	AustLII
P & N Beverages Australia Pty Ltd v FCT	[2007] NSWSC 338; (2007) 210 FLR 202; (2007) 65 ATR 391	Supreme Court of New South Wales	Australia - New South Wales	18 Apr 2007	AustLII
Collector of Customs v Agfa-Gevaert Ltd	[1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 43 ALD 193; (1996) 24 AAR 282; (1996) 71 ALJR 123; (1996) 35 ATR 249; (1996) 20 Leg Rep 30	High Court of Australia	Australia - Commonwealth	10 Dec 1996	AustLII
Pepsi Seven-Up Bottlers v Commissioner of Taxation	[1995] FCA 1655; (1995) 62 FCR 289; (1995) 132 ALR 632; (1995) 31 ATR 445	Federal Court of Australia	Australia - Commonwealth	10 Nov 1995	AustLII

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