15873 (2025). Hon Dr Deborah Russell to the Minister of Revenue

15873 (2025). Hon Dr Deborah Russell to the Minister of Revenue: What is the range of the fiscal implications, if any, of IS 25/05 “GST treatment of fees paid in relation to managed funds”?

Hon Simon Watts: Officials advise the fiscal implications cannot be provided. This is because the fiscal impact of finalising the Commissioner’s interpretative view is subject to a taxpayer’s contractual arrangements, and these behavioural responses may have already occurred.