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Goods and Services Tax: Waiver of Adjustment Note Requirement (eftpos Interchange Services Reports) Determination 2021
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Turn the raw legal text into a practical explanation grounded in Goods and Services Tax: Waiver of Adjustment Note Requirement (eftpos Interchange Services Reports) Determination 2021.
(1) The following expressions are defined for the purposes of this determination:
eftpos interchange fees means the fees paid (issuer interchange fees) or fees received (acquirer interchange fees) for the supply of eftpos interchange services.
eftpos interchange services means the supply of services by a member of the eftpos payment system to facilitate eftpos transactions.
eftpos interchange services report means a report produced by eftpos Payments Australia Limited detailing the eftpos interchange fees paid by a member to another member.
eftpos payment system means the payment system operated by eftpos Payments Australia Limited.
GST Act means the A New Tax System (Goods and Services Tax) Act 1999.
member means a member of eftpos Payments Australia Limited.
(2) Other expressions in this determination have the same meaning as in the GST Act.