EV 1052116712431currentnon-binding advice

GST and restaurant tips A ruling

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

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d to a restaurant that tips paid on a purely voluntary basis and passed on to the employees who provided the service are not consideration for the supply of the restaurant meal.

2

A New Tax System (Goods and Services Tax) Act 1999 section 9-5 A New Tax System (Goods and Services Tax) Act 1999 subsection 9-15(2) A New Tax System (Goods and Services Tax) Act 1999 paragraph 9-20(2)(a) ATO View: GSTR 2006/9 Goods and services tax: supplies Goods and Services Tax Industry Issues: Tourism and Hospitality Industry Partnership: Restaurant Tips.