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 2003.
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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
This document is an official list of government taxes and fees that do not have GST (Goods and Services Tax) applied to them. Normally, when you pay a government charge, it is treated as a taxable supply. This Determination specifies that payment of the listed charges—such as court filing fees, professional registration fees (for doctors, lawyers, etc.), mining royalties, local council rates, customs duties, and visa application fees—is not considered 'consideration' for GST purposes. The list covers hundreds of specific charges imposed by the Australian Government and State/Territory governments (NSW, Victoria, Queensland, etc.), organised by jurisdiction and department.
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Direct links to the current provisions in A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2003.
1 Name of Determination
This Determination is the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2003.
2 Commencement
This Determination commences on 1 July 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 (No. 2) 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.
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A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2003
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 17 June 2003
HELEN COONAN
Minister for Revenue and Assistant Treasurer
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 (No. 2 )
Schedule 1 Australian taxes, fees and charges
Part 1 Commonwealth
Part 2 New South Wales 39
Part 3 Victoria 169
Part 4 Queensland 275
Part 5 Western Australia 353
Part 6 South Australia 410
Part 7 Tasmania 485
Part 8 Australian Capital Territory 535
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 2003.
2 Commencement
This Determination commences on 1 July 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 (No. 2) is repealed.
Schedule 1 Australian taxes, fees and charges
Part 1 Commonwealth
This is an opening excerpt, not the complete document.