The ATO has provisionally updated GSTR 2014/2
which deals with the GST treatment of ATM service
fees, credit card surcharges and debit card surcharges.
The draft update reflects changes to the industry
self-regulatory documents containing the definition of
“ATM” or “ATM Terminal” (the replacement of the
Consumer Electronic Clearing System Regulations and
Manual with the Issuers and Acquirers Community
Regulations and Code Set), changes in Reserve Bank
of Australia rules for merchant surcharging, and
the Reserve Bank of Australia designation of
prepaid cards.
Source: PwC
