• Introduction

    Before July 2011, Division 81 treated a tax, fee or charge as consideration for a deemed supply and the tax, fee or charge was subject to GST unless it was listed on a Treasurer’s determination as specifically exempt from GST.

    Changes to Division 81

    The law was amended with effect from 1 July 2011 to enable you to self-assess the GST treatment of taxes, fees or charges. At the same time, GST regulations were introduced to make certain fees or charges consideration for a supply and not exempt.

    The operation of Treasurer’s determination was extended until 30 June 2012 to enable you to transition into the new system.

    Additional GST regulations were introduced with effect from 1 July 2012 to make certain fees or charges either:

    • not exempt (that is, consideration for a supply)
    • exempt (that is, not consideration for a supply).

    The operation of the Treasurer’s determination was further extended for fees and charges (not taxes) until 30 June 2013.

    From 1 July 2013, PSLA 2013/2(GA)External Link provides that if a government agency classifies their fees or charges as exempt in accordance with the Treasurer’s determination, we will not change that treatment retrospectively. However, fees or charges regarded as being consideration for a supply under the not exempt GST regulations are not eligible for this treatment.

    For information about exempt and not exempt fees or charges – see:

      Last modified: 11 Mar 2014QC 24540