The ATO has released guidance on key GST considerations for buy-now, pay-later providers. The aim is to determine entitlement to input tax credits on related costs.
The ATO states that the guidance does not provide protection from primary tax, penalties or interest for any taxpayer that purports to rely on any views expressed in it. Please see the link to the ATO website regarding this guidance GST considerations for buy-now, pay-later providers | Legal database (ato.gov.au)
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