GST financial services – Services supplied in relation to retirement schemes

This interpretation statement considers the GST treatment of services that the manager of a retirement scheme supplies to the scheme and that third-party outsourced providers supply to the manager of a retirement scheme.  In both cases the key issue is whether the supplies are exempt supplies of financial services.

Accompanying the revised draft, a marked-up version is provided showing the principal changes made from the original draft.

This revised draft follows consultation on the original item, which was released for public comment from 11 December 2025 to 13 March 2026.