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GST Treatment of Automatic Teller Machine services – draft regulations


Friday, 16 January 2009

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The A New Tax System (Goods and Services Tax) Regulations 1999 are being amended to ensure that all supplies of automatic teller machine (ATM) services are consistently input taxed. The attached regulations and explanatory statement provide an opportunity for public comment.

This change is intended to prevent GST anomalies from arising as a result of the shift to direct charging for ATM services that will take place on 3 March 2009.

Interested parties are invited to comment on the draft regulations and explanatory statement. 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: 5 February 2009

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)

Draft Regulations  24.93kb
Explanatory Statement  16.89kb
Consultation Summary  32.35kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Draft Regulations  327.10kb
Explanatory Statement  24.64kb
Consultation Summary  448.92kb

Related Items:

GST Treatment of Automatic Teller Machine services - 18/12/2008
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Submissions: GST Treatment of Automatic Teller Machine services – draft regulations - 30/03/2009

Treasury received one submission in response to the draft regulations of the GST Treatment of Automatic Teller Machine services. This is a public submssion and is accessible by selecting the author.

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

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