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21 Feb 13 Technical Discussion Paper TDP 2012/1 withdrawn

On 20 February 2013, the ATO withdrew Technical Discussion Paper TDP 2012/1 entitled "GST treatment of recovered dishonoured payment costs" with effect from the same day.

This paper has been withdrawn as the Commissioner will be publishing a Goods and Services Tax Determination on this topic entitled "Goods and services tax: when a payment for a supply fails, is a failed payment fee charged by the supplier consideration for a supply?"

Note that the previous Public Ruling on this topic was Goods and Services Tax Advice GSTA TPP 065 (set out in Appendix 1 of TDP 2012/1) and that Advice will be withdrawn.

 


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