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  2025

Income tax and GST treatment of fees

Published Date: 27 Mar 2025

 

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This session considers and discusses a variety of fees, including loan fees, broker fees, trail fees, and advisor fees and comment on:

  • The income tax treatment of fees for businesses and customers, including recent ATO guidance on financial advice fees paid by individuals;
  • The GST treatment of fees for businesses, including eligibility of superannuation funds and investor-directed portfolio services investment platforms to claim reduced input tax credits on adviser fees; and
  • Contractual, compliance and governance considerations.

Individual Session

Author(s): Kimberley Christy CTA , Brad Miller CTA
Materials from this session:

Author(s)

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