Name of Determination
1 Name of Determination
This Determination is the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2002 (No. 2).
© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
This Determination names hundreds of specific government taxes, fees and charges that are not treated as “consideration” for GST, so GST is not applied to them. It affects anyone who pays those government charges—individuals and businesses paying licences, registrations, royalties, import duties, court fees, etc. By excluding these items from GST treatment, the instrument prevents “tax on tax” for Commonwealth, state and territory government charges.
Want the full deep dive?
Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.
Direct links to the current provisions in A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2002 (No. 2).
1 Name of Determination
This Determination is the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2002 (No. 2).
2 Commencement
This Determination commences on 1 January 2003.
3 Definition
In this Determination:
Act means the A New Tax System (Goods and Services Tax) Act 1999.
4 Australian taxes, fees or charges (Act s 81-5)
For subsection 81-5 (2) of the Act, Australian taxes, fees and charges are specified in Schedule 1.
Note Under subsection 81-5 (1) of the Act, the payment of any Australian tax, fee or charge (other than the GST), or the discharging of a liability to make such a payment, is to be treated as the provision of consideration, to the entity to which the tax, fee or charge is payable, for a supply that the entity makes.
However, under subsection 81-5 (2) of the Act, the payment of any Australian tax, fee or charge that is specified in a written determination of the Treasurer, or the discharging of a liability to make such a payment, is not the provision of consideration.
Australian tax, fee or charge and consideration are defined in section 195-1 of the Act.
5 Repeal of A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2002
The A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2002 is repealed.
Schedule 1 Australian taxes, fees and charges
Part 1 Commonwealth
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
?xml version="1.0" encoding="utf-8" standalone="no"?>
A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2002 (No. 2)
I, HELEN COONAN, Minister for Revenue and Assistant Treasurer, make this Determination under section 81-5 of the A New Tax System (Goods and Services Tax) Act 1999.
Dated 12 December 2002
HELEN COONAN
Minister for Revenue and Assistant Treasurer
[Note: This Instrument was repealed by A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2003 on 1 July 2003]
Contents
Page
1 Name of Determination
2 Commencement
3 Definition
4 Australian taxes, fees or charges (Act s 81-5)
5 Repeal of A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2002
Schedule 1 Australian taxes, fees and charges
Part 1 Commonwealth
Part 2 New South Wales 39
Part 3 Victoria 174
Part 4 Queensland 273
Part 5 Western Australia 349
Part 6 South Australia 407
Part 7 Tasmania 481
Part 8 Australian Capital Territory 534
Part 9 Northern Territory 588
1 Name of Determination
This Determination is the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2002 (No. 2).
2 Commencement
This Determination commences on 1 January 2003.
3 Definition
In this Determination:
Act means the A New Tax System (Goods and Services Tax) Act 1999.
4 Australian taxes, fees or charges (Act s 81-5)
For subsection 81-5 (2) of the Act, Australian taxes, fees and charges are specified in Schedule 1.
Note Under subsection 81-5 (1) of the Act, the payment of any Australian tax, fee or charge (other than the GST), or the discharging of a liability to make such a payment, is to be treated as the provision of consideration, to the entity to which the tax, fee or charge is payable, for a supply that the entity makes.
However, under subsection 81-5 (2) of the Act, the payment of any Australian tax, fee or charge that is specified in a written determination of the Treasurer, or the discharging of a liability to make such a payment, is not the provision of consideration.
Australian tax, fee or charge and consideration are defined in section 195-1 of the Act.
5 Repeal of A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2002
The A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2002 is repealed.
Schedule 1 Australian taxes, fees and charges
Part 1 Commonwealth
This is an opening excerpt, not the complete document.