On 2 May 2012 the Assistant Treasurer released exposure draft legislation specifying the GST treatment of certain Australian government fees and charges.

The exposure draft regulations prescribe fees and charges that will be treated as GST exempt, and fees and charges that will be treated as taxable supplies from 1 July 2012.  The draft regulations will ensure that the GST treatment of particular goods and services supplied by government related entities is consistent with the principles in the Intergovernmental Agreement on Federal Financial Relations.

Links to documents

• Exposure draft regulation
• Explanatory Statement

Consultation

• Consultation summary
• Submissions received