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.