GST issues registers
Financial services - questions and answers
This issues register, originally published on our main website, provides guidance on issues identified during past consultation with industry participants.
Issues in this register that are a public ruling can now be found in the Public Rulings section of this Legal Database. Issues in this register that have not been labelled as public rulings, constitute written guidance. We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations. If you follow our information on these issues and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we must still apply the law correctly. If that means you owe us money, we must ask you to pay it but we will not charge you a penalty. Also, if you acted reasonably and in good faith we will not charge you interest. If correcting the mistake means we owe you money, we will pay it to you. We will also pay you any interest you are entitled to. If you feel that the guidance in this issues register does not fully cover your circumstances, or you are unsure how it applies to you, you can seek further assistance from us. |
Find out about:
- •
- Introduction
- •
- Hire purchase agreements and chattel mortgage
- •
- Loans
- •
- Bank accounts
- •
- Securities transactions
- •
- Foreign currency, foreign exchange rates and travellers' cheques
- •
- Super funds
- •
- Financial acquisitions threshold
- •
- Debt factoring
- •
- Leases
- •
- Foreign banks
- •
- Money transfer service
- •
- Share management fishery
- •
- Investor directed portfolio services
- •
- Hire purchase arrangements and apportionment methodology
- •
- Credit card surcharge
Introduction
See also:
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).