另一种情况,由于供应方在准备交付产品或者服务时产生了部分开支或者涉及第三方费用,在双方协商确定取消费用(cancellation fee)后,需要根据该费用包含的内容确定是否需有GST产生。
根据GST Ruling 2009/3 ,结合A New Tax System (Goods and Services Tax) Act 1999,取消费用的金额是否包含GST需要考虑以下因素:
Intended Supply
Different Supply(Facilitation supply, cancellation supply and release supply)
Cancellation fees as damages, penalties and compensation;