GST – Arranging and brokering financial products

This interpretation statement provides guidance about the circumstances in which intermediaries or brokers involved in the supply of financial products will make an exempt supply for GST purposes by arranging (rather than advising on) any financial services.

The statement explains the meaning of “arranging” and how GST applies to the activities of intermediaries and brokers involved in the supply of financial products. This statement operates alongside Interpretation Statement IS0052 (Financial Planning Fees—GST Treatment) and does not replace that statement (or any statement that replaces it).

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