GST and credit card surcharge for payment of an Australian tax, fee or charge

When a payment is made by credit card in person, consideration is provided and received when the recipient of the supply signs the docket to authorise the transaction. When a payment is made remotely (for example, by telephone or through the Internet), the consideration is provided and received when the cardholder gives the card number and other required details. 31. Under the usual arrangement for credit cards, once the cardholder signs the credit card voucher or provides the card number and other details, the liability to pay the supplier is unconditionally discharged.