Legislative developments 2011 – exempting taxes, fees and charges from the GST

Summary of changes

  • In the 2010-11 Budget, the government announced it would amend the GST law to replace the current mechanism (see Division 81 of the GST Act) for exempting Australian taxes, fees and charges with a principled-based legislative exemption.  The aim of the amendments is to relieve the Government from the administrative burden of updating the list of exemptions and to increase certainty.  The amendments will also allow government entities to self-assess the GST treatment of a tax, fee or charge, rather than having to have it listed in a Determination.
  • The measures will take effect from 1 July 2011, but the current list in Division 81 will continue to apply until 1 July 2012.  For a the current listing of exempt taxes, fees and charges, press here.

Links to documents 

Legislation received Royal Assent on 27 June 2011:

Legislation introduced into Parliament 24 March 2011

Exposure Drafts and submissions

  1. Brisbane City Council
  2. CPA Australia
  3. Law Council of Australia
  4. Local Government Managers Australia New South Wales
  5. Property Council of Australia
  6. Taxation Institute of Australia
  7. The Institute of Chartered Accountants in Australia
  1. Department of Treasury and Finance, Western Australia
  2. Local Government Association of Queensland Ltd
  3. Local Government Managers Australia, New South Wales

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