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(No.2).
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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
This determination lists Commonwealth, state and territory taxes, fees and charges that are expressly not treated as “consideration” for GST. In short: specified government charges (customs, licences, court and registration fees, utilities, resource and local government charges, etc.) are excluded from GST, so listed charges payable by businesses or individuals do not attract GST.
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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 (No. 2).
1 Name of Determination
This Determination is the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2003(No.2).
2 Commencement
This Determination commences on 1 January 2004.
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 2003
The A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2003 is repealed.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 (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 9 December 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 2003
Schedule 1 Australian taxes, fees and charges 3
Part 1 Commonwealth 3
Part 2 New South Wales 40
Part 3 Victoria 174
Part 4 Queensland 277
Part 5 Western Australia 353
Part 6 South Australia 410
Part 7 Tasmania 486
Part 8 Australian Capital Territory 537
Part 9 Northern Territory 591
1 Name of Determination
This Determination is the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2003(No.2).
2 Commencement
This Determination commences on 1 January 2004.
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 2003
The A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2003 is repealed.
Schedule 1 Australian taxes, fees and charges
Part 1 Commonwealth
This is an opening excerpt, not the complete document.