Wednesday, 16th January 2019
2:44:pm in Sydney

Public Ruling regarding cancellation fees

Wednesday, 22 April 2009

GST Public Ruling GSTR 2009/3 sets out the Commissioner's views concerning the GST consequences of cancellation fees. The Ruling considers payments made when an arrangement for a particular supply does not proceed or does not proceed in the manner originally contemplated. The focus of the Ruling is on arrangements that are cancelled by or on behalf of a recipient or intended recipient. GSTR 2009/3 can be found on the website of the Australian Taxation Office:

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