Private ruling: GST - fees and charges
Date of advice: 25 November 2022
Published: 23 January 2023
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Is the payment of fees and charges to you treated as not being the provision of consideration under Division 81 of the GST Act and therefore are not subject to GST? | A1: No, the payment of the fees is not treated as not being the provision of consideration under Division 81 of the GST Act. The payment of the fees is consideration for a taxable supply under section 9-5 of the GST Act and will be subject to GST where all the other requirements of section 9-5 of the GST Act are met.

Relevant facts and circumstances: You are a government agency in Australia. You have provided relevant information about your operations. You charge the relevant fees and charges under the relevant Australian law.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 9-5 | A New Tax System (Goods and Services Tax) Act 1999 section 9-15 | A New Tax System (Goods and Services Tax) Act 1999 section 9-40 | A New Tax System (Goods and Services Tax) Act 1999 Division 81 | A New Tax System (Goods and Services Tax) Act 1999 section 195 | A New Tax System (Goods and Services Tax) Regulations 1999

Reasons for decision: Summary: Division 81 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) deals with the payment of taxes, fees and charges to an Australian government agency. GST does not apply to payments of taxes, fees and charges that are excluded from the GST by Division 81 of the GST Act or by the A New Tax System (Goods and Services Tax) Regulations 2019 (GST Regulations). You make supplies for which you receive payment of fees and charges. Based on the facts of your case, these fees and charges will not be excluded from being consideration by Division 81 of the GST Act. The fees and charges you receive are consideration for a taxable supply under section 9-5 of the GST Act and where all the other requirements of section 9-5 of the GST Act are met, your supplies will be subject to GST.