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On 20 March 2013, the ATO released draft Practice Statement PS LA 3618 (GA) entitled "GST treatment of Australian taxes, fees and charges under Division 81 of the A New Tax System (Goods And Services Tax) Act 1999 from 1 July 2013".

The purpose of the practice statement is to set out the administrative approach the ATO will take where Australian government agencies determine the GST classification of supplies that they make for which Australian fees and charges are received as consideration.


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