Private ruling: GST- effect of payment of certain fees
Date of advice: 9 May 2023
Published: 26 June 2023
Ruling period: 1 July 20XX to 30 June 20XX
Date scheme commenced: 9 May 20XX

Ruling: Q1: Will entry fees to certain parks be considered a fee or charge which does not constitute consideration under paragraph (g) of section 81-15.01 of the A New Tax System (Goods and services tax) Regulation 2019 (GST Regulations)? | A1: No, the entry fees to the said parks are not excluded from being consideration under paragraph (g) of section 81-15.01 of the GST Regulations.

Relevant facts and circumstances: You are an Australian government agency and are registered for Goods and services tax (GST). You manage certain parks entry into which by the pubic is subject to fees. The entry fees are imposed under an Australian law and you are the recipient of these fees.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 81-15 | A New Tax System (Goods and services tax) Regulation 2019 section 81-15.01