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The GST Regulations have been amended to specify certain fees and charges, that would otherwise be exempt from GST under s 81-10(1) of the GST Act, as consideration for a taxable supply and therefore not outside the GST net: A New Tax System (Goods and Services Tax) Amendment Regulations 2011 (No 2) (SLI 2011 No 127; made 30 June 2011; registered 30 June 2011).

The fees and charges are:

  • parking fees
  • motorway toll fees
  • fees for hire, use of, or entry to a facility, except for an entry fee to a national park
  • tipping fees
  • pre-lodgment advice fees, and
  • fees for the provision of information if the information is not required to be provided under an Australian law.