A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2008 (No. 1)

I, CHRIS BOWEN, Assistant Treasurer and Minister for Competition Policy and Consumer Affairs make this Determination under section 81-5 of the A New Tax System (Goods and Services Tax) Act 1999.

Dated 11 January 2008

Contents

1 Name of determination

2 Commencement

3 Definition

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

5 Repeal of A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2007 (No. 1)

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

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

Part 2 New South Wales................................................59

Part 3 Victoria.......................................................169

Part 4 Queensland...................................................271

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

Part 6 South Australia.................................................405

Part 7 Tasmania.....................................................465

Part 8 Australian Capital Territory........................................539

Part 9 Northern Territory...............................................579

1 Name of determination

  This determination is the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2008 (No. 1 ).

2 Commencement

  This determination commences on the day after it is registered on the Federal Register of Legislative Instruments

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, by legislative instrument, by 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 2007 (No. 1)

  The A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2007 (No. 1) is repealed.