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.