Contents

1 Name of determination 2

2 Commencement 2

3 Definition 2

4 Australian taxes, fees or charges (Act s 81-5) 2

5 Repeal of A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2006 No 2. 3

Schedule 1 Australian taxes, fees and charges..................................5

Part 1 Commonwealth..................................................5

Part 2 New South Wales................................................57

Part 3 Victoria.......................................................165

Part 4 Queensland...................................................267

Part 5 Western Australia...............................................349

Part 6 South Australia.................................................411

Part 7 Tasmania.....................................................471

Part 8 Australian Capital Territory........................................551

Part 9 Northern Territory...............................................591

1 Name of determination

This determination is the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2007 (No. 1).

2 Commencement

This determination commences on 1 July 2007.

3 Definition

In this determination:

Act means the A New Tax System (Goods and Services Tax) Act 1999.

4 Australian taxes, fees or charges (Act s 81-5)

For subsection 81-5 (2) of the Act, Australian taxes, fees and charges are specified in Schedule 1.

Note Under subsection 81-5 (1) of the Act, the payment of any Australian tax, fee or charge (other than the GST), or the discharging of a liability to make such a payment, is to be treated as the provision of consideration, to the entity to which the tax, fee or charge is payable, for a supply that the entity makes.

However, under subsection 81-5 (2) of the Act, the payment of any Australian tax, fee or charge that is specified in a written determination of the Treasurer, or the discharging of a liability to make such a payment, is not the provision of consideration.

Australian tax, fee or charge and consideration are defined in section 195-1 of the Act.

5 Repeal of A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2006 No 2.

The A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2006 No 2 is repealed.