[PDF] GSTR 2006/1 - Goods and services tax: guarantees and indemnities
This ATO Goods and Services Tax (GST) ruling explains how “guarantees” and “indemnities” are treated under Australia’s GST law. It clarifies the GST treatment of arrangements that include guarantees/indemnities, focusing on how they interact with taxable supplies and consideration under the GST legislation.
While it may not directly regulate AppleCare+ coverage terms, it could affect the GST treatment of Apple’s warranty/repair-related charges in Australia (e.g., how guarantee/indemnity-type components are treated for GST purposes). In practice, this is more likely to influence billing/tax compliance and invoicing structure than the consumer protection rights or the scope of coverage under AppleCare+.
This Ruling explains how guarantees and indemnities are treated under the GST legislation. To do this, the Ruling explains the meaning and application of items ...
Country
Australia
Region
Asia Pacific
Discovered
8/9/2026
Relevance Score
Language
English