Exempt under the GST Act

Under subsection 81-10(4) of the GST Act, GST is not payable for government charges if they are for providing, retaining, or amending:

  • a permission, for example
    • a permit for a restaurant allowing patrons to occupy and be served on the footpath
    • a compulsory inspection fee for the retention of a permit
  • an exemption, for example, an exemption from
    • registration under the Australian Maritime Safety Authority Act 1990
    • payment of annual charges payable under the Therapeutic Goods (Charges) Act 1989
  • an authority, for example
    • an authority to place an identification plate on a road trailer
    • a petroleum special prospecting authority
    • a greenhouse gas special authority
  • a licence, including
    • for the practice of a profession
    • a vehicle drivers licence
    • a pilot’s licence.

Under subsection 81-10(5) of the GST Act, GST is not payable for charges paid to you for providing information and for record keeping, including charges for:

  • copies of official documents
  • searches and extracts from registers
  • requests for information from you under freedom of information legislation.

This applies unless other regulations specify a fee or charge is taxable.

    Last modified: 11 Mar 2014QC 24540