GST AND CREDIT CARD SURCHARGES
14 January 2015
A credit card surcharge imposed by a merchant on a customer for a credit card transaction forms part of the consideration for the supply of the goods or services made by the merchant. There is a sufficient nexus between the surcharge and the supply of the goods or services for the surcharge to be paid for the supply.
The credit card surcharge forms part of the consideration for a taxable, input taxed or GST-free supply depending on the GST treatment of the supply of the goods or services in question.
If the payment relates to several different supplies made by you, different rules may apply.
Submit any questions you may have through your account page.