Description
This Circular applies to all agencies that impose taxes, fees and charges. It explains the actions that agencies must carry out under federal government regulation that affects the GST status of certain government taxes, fees and charges. This Circular withdraws and replaces the previous 2012 Treasury Circular TC12-16, without change.
Detailed Outline
Division 81 in the A New Tax System (Goods and Services Tax) Act 1999 (the GST Act) ensures that Australian taxes, and certain government fees and charges are not subject to the GST. Agencies must ensure the proper tax treatment, based on the Division 81 GST legislation and associated regulations, is applied on an on-going basis to new and existing fees and charges.
Related Administrative Requirements: Additional information and guidance on Division 81 of the GST Act is available on the Australian Taxation Office website.
Act
A New Tax System (Goods and Services Tax) Act 1999 (the GST Act)
https://www.legislation.gov.au/Details/C2018C00102
The provisions in the GST Act are supported by the A New Tax System (Goods and Services Tax) Regulations 1999 (the GST Regulations).
https://www.legislation.gov.au/Details/F2018C00258
Overview
Who needs to know and/or comply with this?
- Departments
- Executive agencies related to Departments
- Separate agencies
- State Owned Corporations
- Statutory Authorities/Bodies
- Subsidiaries of the NSW Government established under the Corporations Act
- Councils under the Local Government Act
Compliance
- Mandatory
AR Details
- Date Issued
- Jun 1, 2018
- Review Date
- May 1, 2023
- Replaces
- Replaced By
-
Contacts
- Contact
- Phone
- Publishing Entity
- The Treasury
- Issuing Entity
- The Treasury