• 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