Related party loan supply: interest-only consideration is exempt, but separate processing fees attract GST as taxable services. Loans or advances between related persons are treated as a supply under GST, but services of extending loans where consideration is only interest or discount are exempt. Fees other than interest-such as processing, administrative or service charges-constitute taxable consideration for loan processing/administration services and attract GST; where no such fees are charged between related parties, those facilitation services will not be treated as taxable supplies nor valued at open market value for GST.