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GST Treatment of Automatic Teller Machine services


Thursday, 18 December 2008

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The purpose of this paper is to provide information to affected taxpayers and the wider community about the Australian Government’s decision to amend the GST treatment of Automatic Teller Machine (ATM) services and to seek comments on the design and implementation of the changes.

The aim of the proposed changes is to prevent GST anomalies from arising from the shift to direct charging for ATM services that will take place on 3 March 2009 by ensuring that supplies of ATM services are consistently taxed.

Interested parties are invited to comment on the paper. While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please email responses in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence, should provide this information marked as such in a separate attachment. A request made under the Freedom of Information Act 1982 (Commonwealth) for a submission marked 'confidential' to be made available will be determined in accordance with that Act.

Closing date for submissions: 31 December 2008

Address written submissions to:
GST and ATM fees consultation
Indirect Tax Division
The Treasury
Langton Crescent

Email: gstconsultations@treasury.gov.au. (Please write GST and ATM fees in the subject line)

Facsimile: (02) 6263 4320.

Any enquiries should be directed to Sue Piper on (02) 6263 4310 or by email to gstconsultations@treasury.gov.au.

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

GST Treatment of Automatic Teller Machine services  104.59kb
Consultation Summary  32.35kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

GST Treatment of Automatic Teller Machine services  691.31kb
Consultation Summary  448.92kb

Related Items:

GST Treatment of Automatic Teller Machine services – draft regulations - 16/01/2009
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Submissions: GST Treatment of Automatic Teller Machine services - 30/03/2009

Treasury received three submissions in response to the paper GST Treatment of Automatic Teller Machine services. All of these are public submssions and they are accessible by selecting the author.

The opinions expressed in the submissions are those of the authors and do not necessarily reflect the views of the Government or the Treasury.

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