ATO publishes guide on Division 81 payments

The ATO has published on its website a helpful guide to assist government agencies to determine whether GST applies to a government charge or whether the charge is exempt from GST under Division 81 of the GST Act.  The guide can be accessed here.

The current determination of the Treasurer, which lists government charges that are exempt from GST, no longer applies from 1 July 2013.  From that date, government agencies must review their government charges to self-assess whether GST is payable.

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