Document ID: chunk:federal_register_of_legislation:F2021L00597:body:0:p2
Version: federal_register_of_legislation:F2021L00597
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services report meets the requirements of section 8 of this determination, and

         (c)                the member holds the eftpos interchange services report at the time the member gives its GST return for that tax period to the Commissioner.

8.                  Information to be contained in an eftpos interchange services report
The eftpos interchange services report must contain the following information:

         (a)               the recipient's name

         (b)               the recipient's address and/or Australian Business Number

         (c)                the date of the report and the period to which it relates

         (d)               for each supply recorded on the report –

             (i)                  details of interchange fees paid

             (ii)                the quantity or extent of the supply (where applicable)

             (iii)              the date of the supply, and

             (iv)              the GST-inclusive amount of the supply.