Contents
1 Name of determination..................................................................................... 2
2 Commencement................................................................................................ 2
3 Definition........................................................................................................... 2
4 Australian taxes, fees or charges (Act section 81-5).................................... 2
5 Repeal of A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2010 (No. 2).............................................................................. 3
Schedule 1 Australian taxes, fees and charges................................................................... 5
Part 1 Commonwealth............................................................................................. 5
Part 2 New South Wales........................................................................................ 63
Part 3 Victoria..................................................................................................... 191
Part 4 Queensland............................................................................................... 301
Part 5 Western Australia...................................................................................... 373
Part 6 South Australia.......................................................................................... 431
Part 7 Tasmania.................................................................................................. 493
Part 8 Australian Capital Territory.......................................................................... 577
Part 9 Northern Territory....................................................................................... 615
1 Name of determination
This determination is the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2011 (No. 1).
2 Commencement
This determination commences on 1 January 2011.
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 section 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, by legislative instrument, by 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 2010 (No. 2).
The A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2010 (No. 2) is repealed.