- Addendum to GSTR 2014/2 to reflect changes in the definition of ‘ATM’ and ‘ATM services’
- Amendments made to ensure currency of legislative and other citations
- Editorial changes made to meet accessibility requirements
- Definition of ‘ATM’ as ‘automatic teller machine’ and requirements for a facility to be considered an ATM
- Factors indicating a device is properly characterised as an ATM, including level of automation and types of transactions supported
Source: ato.gov.au
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
