Determination of Taxes, Fees and Charges Not Subject to GST

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Determination of Taxes, Fees and Charges Not Subject to GST

NO.008

DETERMINATION OF TAXES, FEES AND CHARGES NOT SUBJECT TO GST

On 1 March 2000 I gazetted a Determination that lists the taxes, fees and other

Government charges which will not be subject to the GST.

The Commonwealth, and the States and Territories (in consultation with local

government) have nominated the taxes, fees and charges which are to be exempted from GST.

This is in accordance with broad principles set out in the Intergovernmental Agreement to

exclude taxes and regulatory charges from the application of the GST.

I wrote to my Ministerial Council counterparts in the States and Territories on 29

January 2000 seeking their agreement to a draft Determination. All the States and

Territories have now agreed that this Determination be made. Accordingly, the

Determination was gazetted on 1 March 2000.

All revenue from the GST goes to the States and Territories.

The list of taxes, fees and charges which will not be subject to GST is available on

the Treasury website at http://www.treasury.gov.au/d81/

CANBERRA

2 March 2000

Departmental Contact:

Rob Heferen (02) 6263 4351

Glen McCrea (02) 6263 4469