A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2010 (No. 1)

I, NICK SHERRY, Assistant Treasurer make this Determination under section 81-5 of the A New Tax System (Goods and Services Tax) Act 1999.

Dated 9 December 2009 

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 2009 No. 2.

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

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

Part 2 New South Wales...........................................63

Part 3 Victoria..................................................187

Part 4 Queensland...............................................293

Part 5 Western Australia...........................................373

Part 6 South Australia.............................................429

Part 7 Tasmania................................................499

Part 8 Australian Capital Territory....................................583

Part 9 Northern Territory..........................................621

1 Name of determination

 This determination is the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2010 (No. 1).

2 Commencement

 This determination commences on 1 January 2010.

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 2009 No. 2.

 The A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2009 (No. 2) is repealed.