From 1 July 2013

Fees or charges are not exempt from GST if all of the following statements apply. The fees or changes:

  • are not eligible for the administrative treatment provided in PSLA 2013/2(GA)External Link
  • do not fall within the exemptions provided under the amended Division 81 and GST regulations
  • satisfy the requirements of a taxable supply.

Summary of the changes:

  • Taxes are exempt under section 81-5.
  • You can apply the administrative treatment provided in PS LA 2013/2(GA)External Link for fees and charges listed in the Treasurer’s determination. The Treasurer’s determination ceases to apply from 1 July 2013, so fees or charges previously listed are no longer automatically exempt. However, the administrative treatment in PS LA 2013/2(GA) provides that most fees or charges listed in the Treasurer's determination will be exempt, unless it is a not exempt fee or charge under the GST regulations.
  • For fees and charges not listed on the Treasurer’s determination, self-assess the GST treatment in accordance with Division 81 and the GST regulations.

Operation of Division 81 from 1 July 2013

    Last modified: 11 Mar 2014QC 24540