- Material recovery facility operators process recyclables for reuse or recycling and may participate in container deposit schemes.
- Each container deposit scheme varies by state or territory.
- Operators must determine if GST applies to refunds received under these schemes.
- GST is payable if something of value is exchanged for the refund, such as recycling activities.
- Operators should pay GST on taxable supplies made under a container deposit scheme.
- Operators are encouraged to consider GST implications and seek help if uncertain.
- Some operators have claimed no GST is payable and sought refunds; they should engage with authorities for clarification.
- Operators can apply for a private ruling for further assistance on GST obligations.
Source: ato.gov.au
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
