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  • Issue 27 – Food premises registration

    Some local councils charge annual food premises registration fees and other charges.

    Issue

    Does GST apply to the fees charged for food premises registration and other similar charges?

    Non-interpretative – straight application of the law.

    For the administrative treatment of fees and charges under Division 81, refer to PS LA 2013/2 (GA) GST treatment of Australian fees or charges under Division 81 of the A New Tax System (Goods and Services Tax) Act 1999 which was issued on 13 June 2013.

    This issue previously stated:

    Decision

    The supply of food premises registration for which a fee is paid to local councils may be excluded from the GST by the Treasurer's Division 81 Determination.

    Certain Australian taxes, fees or charges that are specified in a determination by the Treasurer under section 81-5 are not the provision of consideration. Consequently, the supplies relating to those specified taxes, fees or charges are not taxable supplies.

    The following state and territory taxes, fees and charges are listed in the Treasurer's Determination and are so excluded from the GST:

    • In New South Wales, Licence Fees for food vendors and Fees for Occupying Council Footways under the NSW Local Government Act 1993 are included in the Determination as being GST-free.
    • In Victoria, registration of food vehicles, and registration of food preparation premises under the Victorian Food (Miscellaneous) (Fees) Regulations 1994 are included in the Determination as being GST-free.
    • In Queensland, fees for licences and registrations to ensure the enforcement of the food hygiene regulations under the Food (Miscellaneous) (Fees) Regulations 1994, and pedestrian malls licences and permits under the Local laws and supplementary local laws made under the:
      • City of Brisbane Act 1924 and the Local Government Act 1993
      • Local Government (Queen Street Mall) Act 1981
      • Local Government (Chinatown and The Valley Malls) Act 1984
       

    The following are included in the Determination as being GST-free.

    • In Western Australia, Rottnest Island eating house licences and registrations under the Rottnest Island Authority Act 1987 and Health (Rottnest Island) By-laws 1989 are included in the Determination as being GST-free.
    • In South Australia, fees for any authorisation, licence, or permit granted by a council as per section 188 (1) (e) or (f) of the Local Government Act 1999 are included in the Determination as being GST-free.
    • In Tasmania, application fee to grant or transfer licence for business premises or a temporary food premises fee under the Tasmanian Local Government Act 1993 are included in the Determination as being GST-free.
    • In the Australian Capital Territory, an application fee for a food business licence, a licence renewal fee and an application fee for approval to alter a food premises under the ACT Food Act 1992 are included in the Determination as being GST-free.
    • In the Northern Territory, an annual registration fee for a boarding house/eating house under the Public Health (Shops, Eating Houses, Boarding House, Hostels and Hotels) Regulations, permits to be a mall/market stallholder or for shopkeeper trestles, permits for side-walk cafes, and permits for mobile food vans under the NT Local Government Act are included in the Determination as being GST-free.
    • If your invoice is not clear and you are in doubt as to whether or not you have been charged GST for these services, contact your local authority and ask them.

    References

    If you would like more details of the government charges that have been included see the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2011 (No. 1) (Treasurer's Division 81 Determination) www.treasury.gov.au

      Last modified: 23 Jul 2013QC 17691