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11-17 Goods and Services Tax (GST) Exemption for certain Government Taxes, Fees and Charges (Division 81 of the GST Act)

Date: Thursday 11th August 2011
Category: Council Circular

This circular is to inform councils that the Commonwealth Government has replaced the ‘Division 81 Determination listing’ approach to exempting certain government taxes, fees and charges from GST with a new self assessment ‘principles-based’ approach to providing the exemptions.

The GST Act (ie, A New Tax System (GST) Act 1999) has been amended to replace the mechanism under Division 81 with specific legislative exemptions for ensuring Australian taxes and certain government fees and charges are not subject to the Goods and Services Tax (GST). The legislation also allows for the making of regulations to treat an Australian tax, or an Australian fee or charge, in a particular way. Read more...

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