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A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2008 (No 1) was made on 11 January 2008 and registered on the Federal Register of Legislative Instruments on 16 January 2008 as Legislative Instrument - F2008L00100. The Determination lists the Australian taxes, fees and charges to be excluded from the scope of the GST base.

For a copy of the Determination, go here

For a copy of the Explanatory Statement, click on ES/Sup Material

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