The Australian Taxation Office (ATO) has published an updated guidance dated March 2023 on GST considerations for buy-now, pay-later providers. The guidance sets out the key GST considerations for buy-now, pay-later providers, focusing on the determination of the entitlement to input tax credits on related costs, as well as practical insight into how the ATO assesses risk in this area with several examples. As summarized in the guidance, the key GST considerations for buy-now, pay-later incl…