GST issues registers

Taxi Industry

General concepts from A New Tax System (Goods and Services Tax) Act 1999

In his Determination made under Division 81 of the A New Tax System (Goods and Services Tax) Act 1999, the Treasurer has excluded from GST the following taxes, fees and charges:

New South Wales

Motor Accidents Authority

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Levy on compulsory third party insurance charged under Motor Accidents Act 1988 - This levy is fixed on gross premium income.

Department of Transport

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Private transport operators levy charged under the Passenger Transport Act 1990 and/or Passenger Transport (Taxi Cab Services) Regulation 1995. This includes taxi and hire car licence transfers, short term and long term licences, bus and ferry contracts; bus, taxi, hire car authorities and accreditation etc.

Roads and Traffic Authority

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Driver's and rider's licences fees payable under the Road Transport (Driver Licensing) Regulation. These are collections from motor vehicle drivers and motor cycle riders in order to obtain a licence.

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Motor vehicle weight tax collected under the Motor Vehicle Taxation Act. These are collections from vehicle owners in proportion to the weight of their vehicle at the time of registration.

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Vehicle registration payable under the Road Transport (Vehicle Registration) Regulation. These are fees collected from vehicle owners in order to register their vehicle.

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Vehicle transfers payable under the Road Transport (Vehicle Registration) Regulation. These are collections from purchaser of second hand vehicle at the time of purchase.

Queensland

Transport Department

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Drivers licenses and permits. Fees payable under the Traffic Act 1949 and Traffic Regulation 1962 for the issue and renewal of drivers licences, learners permits, and other miscellaneous activities such as replacement of lost licences.

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Motor vehicle registration. Fees payable under the Transport Operations (Road Use Management) Act 1995 for registration of motor vehicles.

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Motor vehicle registration transfers. Fees payable under the Transport Operations (Road Use Management) Act 1995 for the transfer of vehicle registration.

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Taxi licence fees payable under the Transport Operations (Passenger Transport) Act 1994 for taxi licences.

South Australia

Department of Planning, Transport and Infrastructure

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Fees associated with the regulation of public transport payable under the Passenger Transport Act 1994 - including Applications fees for accreditation (drivers, operators of passenger transport services and centralised booking services) - duplicate of accreditation or licence - periodic return fees - renewal of accreditation - application to vary an accreditation - application and renewal fees for taxi licences - taxi licence tender fees - transfer of licence application - notification to the board of the introduction of a vehicle to a service or the withdrawal of a vehicle from a service - application fee for the consent of the board to transfer, assign or lease a taxi licence - application fee for the consent to the substitution of another vehicle for a licensed taxi.

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Fees associated with road traffic as payable under the Road Traffic Act 1961, Road Traffic Regulations 1996 and the Motor Vehicles Act 1959.

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Fees related to the registration of motor vehicles and issue of drivers licences payable under the Motor Vehicles Act 1959.

Tasmania

Transport Division - Department of Infrastructure, Energy and Resources

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Fees and charges payable under the Traffic Act 1925 for cab licences, hire car licences, transfer of a public vehicle licence or a licence under section 14A, fee for the issue or renewal of a driver's licence, issue of a duplicate or further certificate or licence, registration fee for a motor vehicle, transfer of registration fee for a motor vehicle, application fee for issue of cab licence, charge for the issue of a number-plate or number-plates for a motor vehicle, driving licence test for a motor vehicle, fee for issue of passenger vehicle licence, passenger vehicle certificate fees, application fee for issue of hire car licence.

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Fees payable under Taxi Industry Regulations 1996 for conversion of cab licence to perpetual taxi licence, transfer fee for a replacement vehicle onto a perpetual taxi licence, trade plate fees, transfer fee for a change in ownership of a perpetual taxi licence.

Victoria

Vicroads

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Fees for light motor vehicle driver's licence test, replacement driver's licences, driver's licence variation or endorsements charged under the Road Safety (Procedures) Regulations 1988.

Public Transport Safety Directorate

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Fees charged for accreditation to operate a road transport passenger service under the Public Transport Competition Regulations 1999.

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Fees charged for an application for a driver's authority or a drivers certificate for a road transport passenger vehicle under the Public Transport Competition Act 1995.

Victorian Taxi and Tow Truck Directorate

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Fees charged under the Transport Act 1983 for taxi licenses including application for, renewal, transfer and variation of licence.

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Fees charged under the Transport Act 1983 for a hire car licence including application for, renewal, transfer and variation of licence.

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Fees charged for special purpose vehicle licence under the Transport Act 1983 including application for, renewal, transfer and variation of licence.

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Other fees charged under the Transport Act 1983 including restricted hire licence (application for, renewal, transfer and variation of), assignment of licence for taxi, hire car and special purpose vehicle, substitution of licence for taxi, hire car and special purpose vehicle, permanent and temporary permit for taxi, hire car and special purpose vehicle, duplicate licence/permit for taxi, hire car and special purpose vehicle, driver certificate for taxi and commercial passenger vehicle.

Victorian State Government Taxes

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Motor vehicle registration annual fees and motor vehicle registration transfer fees levied under the Road Safety (Vehicles) Regulations 1988.

Western Australia

Department of Transport

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Commercial vehicle licences levied under the Transport Coordination Act 1966. Includes all licence/transfer fees established under this Act.

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Motor drivers licence fees charged under the Road Traffic (Drivers Licence) Regulations 1975. Includes all application and renewal fees established under these regulations.

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Motor vehicle licence fees charged under the Road Traffic (Licensing) Regulations 1975. Includes all licence/transfer fees established under these regulations.

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Plate fees, special plate fees and recording fees charged under the Road Traffic (Licensing) Regulations 1975.

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Metro taxi licence fees payable under the Taxi Act 1994 and Taxi Regulations 1995. Includes all licence/transfer fees established under this Act and associated regulations.

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Country taxi licence fees payable under the Transport Coordination Act 1966 and Transport Coordination Regulations 1985. Includes all licence/transfer fees established under this Act and associated regulations.

Australian Capital Territory

Department of Urban Services

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Motor Vehicle Registration fees payable under the Motor Traffic Act 1936. Includes all fees payable for the grant, renewal or transfer of registration of any motor vehicle, including sedans, goods vehicles, tractors, trailers and motor cycles etc.

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Driver's licences fees charged under the Motor Traffic Act 1936. Includes all fees payable for the grant or renewal of drivers' licences, including learner, probationary, provisional and special licences as well as fee for written driving examinations for cars and motorbikes.

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Taxi licence/plate fees charged under the Motor Traffic Act 1936. Includes all fees payable for the provision, replacement or remake of traders, special and custom number plates as well as fees for reservation or transfer of such plates.

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Traffic Fines - Infringements charged under the Motor Traffic Act 1936. Includes all statutory fines applied due to the infringement of the Motor Traffic Act 1936, such as by exceeding the speed limit, failing to stop at red lights or stop signs and dangerous or negligent driving. An administrative charge is also levied under the Motor Traffic Act 1936.

Northern Territory

Department of Transport and Works - Motor Vehicles Registry

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Motor Vehicle registrations fees payable under Motor Vehicles Regulations, Regulation 3 items 2,3 and 4.

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Stamp duty on motor vehicle certificates of registration / transfer as payable under the Stamp Duty Act.

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All fees for drivers licenses listed in Motor Vehicle Regulations, schedule for Regulation 3 item 1.

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Yearly licence fee to operate a taxi, supplementary taxi and substitute taxi payable under Regulation 30, Schedule 1 of the Taxi Regulations.

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All fees applicable to registration number plates as charged under the Motor Vehicle (Fees and Charges) Regulations.

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