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ATO Issues Guidance on GST for Container Deposit Scheme Refunds in Australia

  • ATO issued guidance on GST treatment for container deposit schemes on 15 July 2025
  • Material recovery facility operators may be liable for GST if offering value for scheme refunds
  • These operators process recyclables for reuse or recycling and may receive refunds for beverage containers
  • Participation in container deposit schemes involves recycling eligible containers
  • Providing value in exchange for refunds may trigger GST liability

Source: regfollower.com

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.

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