GST Determinations 2017 GSTD 2017/1 – Goods and services tax: when is the supply of a credit card facility GST-free under paragraph (a) of Item 4 in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? Share this:PrintEmailTwitterLinkedInFacebookLike this:Like Loading...