Federal Register of Legislation - Australian Government

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Determinations/Taxation as made
This Determination lists Australian taxes, fees and charges which are exempt from the Goods and Services Tax.
Administered by: Treasury
Made 15 Dec 2010
Registered 24 Dec 2010
Tabled HR 08 Feb 2011
Tabled Senate 08 Feb 2011

I, BILL SHORTEN, Assistant Treasurer and Minister for Financial Services & Superannuation, make this Determination under section 81-5 of the A New Tax System (Goods and Services Tax) Act 1999.

Dated                                            15 December 2010     

The Hon Bill Shorten MP

Assistant Treasurer and Minister for Financial Services & Superannuation


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.