The Addendum to this Ruling will reflect 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).
Updates for this industry change were also made to GSTR 2002/2 Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions in the Addendum to that Ruling that published on 22 March 2023. The update to GSTR 2014/2 also reflects changes in Reserve Bank of Australia rules for merchant surcharging and the Reserve Bank of Australia designation of prepaid cards.
Source: ato.gov.au
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