• How to self-assess if GST applies to a tax, fee or charge

    The following chart will help you work out if a tax, fee or charge is exempt from GST.

    How to self-assess if GST applies to a tax, fee or charge

    Attention

    The operation of subsection 81-5(2) has not been included in the above chart.

    Subsection 81-5(2) enables a regulation to be made that would make an Australian tax subject to GST if subsection 81-5(1) applies to make the Australian tax exempt. Currently, no regulations have been made under subsection 81-5(2).

    End of attention
      Last modified: 11 Mar 2014QC 24540