In NSW, fees and charges payable for Freedom of Information applications and processing are regulated by the Freedom of Information (Fees and Charges) Order 1989.
These fees and charges are not subject to the imposition of the Commonwealth's 10% Goods and Services Tax.
An exemption to the GST for FOI fees and charges is provided for under Commonwealth legislation. The Commonwealth Minister for Revenue has recently remade this exemption by making the A New Tax System (Goods and Services Tax)(Exempt Fees and Charges) Determination 2004 (No 2). Schedule 1, Part 2 at 21.7 exempts FOI application and processing charges from the GST.
Ministers and Agencies should ensure that FOI application fees and FOI processing fees that are charged under the Freedom of Information (Fees and Charges) Order 1989 do not include any GST component.
It would be appreciated if you would ensure that all agencies within your administration are aware of the GST-free status of FOI application and processing fees.
Agencies or Ministers Offices that have any inquiries in respect of this matter should contact Mr Simon Carroll, Manager FOI and Privacy in the Premier's Department on 02 9228 4441 or by email firstname.lastname@example.org
superseded by M2007-11