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 2004 (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This Act has been repealed and is no longer in force. It is retained for historical reference.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 specific Commonwealth, state and territory taxes, fees and charges that are not treated as “consideration” for GST, so GST does not apply to them. It covers hundreds of items—court and licensing fees, professional registrations, vehicle and mining permits, customs and quarantine charges, and more. It affects government agencies that levy these charges and the individuals and businesses who pay them, and is made under s.81‑5 of the A New Tax System (Goods and Services Tax) Act 1999.
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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 2004 (No. 2).
1 Name of Determination
This Determination is the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2004 (No.2).
2 Commencement
This Determination commences on 1 January 2005.
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 2004
The A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2004 is repealed.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 2004 (No. 2)
I, MAL BROUGH, 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.
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 2004
Schedule 1 Australian taxes, fees and charges 3
Part 1 Commonwealth 3
Part 2 New South Wales 40
Part 3 Victoria 180
Part 4 Queensland 274
Part 5 Western Australia 354
Part 6 South Australia 412
Part 7 Tasmania 469
Part 8 Australian Capital Territory 519
Part 9 Northern Territory 576
1 Name of Determination
This Determination is the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2004 (No.2).
2 Commencement
This Determination commences on 1 January 2005.
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 2004
The A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2004 is repealed.
Schedule 1 Australian taxes, fees and charges
Part 1 Commonwealth
This is an opening excerpt, not the complete document.