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GSTA TPP 017 - Goods and services tax: Does a credit card chargeback by a financial institution against a merchant give rise to an adjustment event for the merchant?

[2005] ATOGSTA GSTATPP017

Australian Taxation Office

Australia - Commonwealth

14th June, 2005

Legislation Cited

Legislation Name	Provision
GST Act (Cth)	s2.1, s5.5
Taxation Administration Act 1953 (Cth)
Indirect Tax Laws Amendment (Assessment) Act 2012 (Cth)
Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Charge Card Services Ltd, Re	[1989] Ch 497; [1988] 3 All ER 702; [1988] 3 WLR 764	Court of Chancery	United Kingdom	circa 1989	LexisNexis / Westlaw		27
Customs and Excise Commissioners v Diners Club Ltd; Customer Services Ltd	(1989) 4 BVC 74		United Kingdom	circa 1989			3

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