Peter Costello

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Determination Of Taxes, Fees and Charges not Subject to GST


Determination of Taxes, Fees and Charges not Subject to GST

On Thursday I wrote to my Ministerial Council counterparts in the States and Territories, seeking their agreement to a draft determination listing taxes and charges that will not be subject to GST. The determination will be made under Division 81 of the A New Tax System (Goods and Services Tax) Act 1999.

The Inter-Governmental Agreement [IGA] between the Commonwealth, States & Territories requires that variation of the GST base by Ministerial determination requires the unanimous agreement of the Ministerial Council representing the Commonwealth, States & Territories.

All revenue from GST goes to the States & Territories.

The content of this list has been largely determined by the States and Territories who nominated the taxes and charges to be exempted from GST in accordance with broad principles set out in the IGA.

The list is based on the underlying principle that compulsory taxes and regulatory charges should not be subject to GST.

The list of taxes and charges that are not subject to the GST includes:

  • impounding fees for animals and animal registration fees;
  • issue, transfer and renewal of licences, registrations and permits to undertake activities;
  • local government rates, water, sewerage and drainage fees;
  • developer contribution fees;
  • building application and planning/zoning fees;
  • original issues of tradable licences, eg taxi licences
  • extracts, copies and duplicates of births, deaths and marriage certificates;
  • Freedom of Information (FOI) charges;
  • adoption fees;
  • compulsory charges for domestic waste removal; and
  • court fees.

Fines and penalties are not subject to GST and therefore do not require listing in the determination.

Items which are fees for a service are subject to GST and include:

  • inspection and testing fees
  • fees for use of public land
  • fees for attendance by officers at events
  • cemetery, burial and cremation fees.

The Determination will be made as soon as it is formally agreed by notice from the States and Territories.

A full copy of the list of taxes and charges that will not be subject to GST will be publicly available on the Treasury website shortly at

31 January 2000

Departmental Contact: Rob Heferen (02) 6263 4351

31 Jan 2000

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