Class Ruling CR 2019/61

What this ruling is about: 1. This Ruling sets out the Commissioner's opinion on the GST treatment for certain fees and charges imposed by South Australian Councils. 2. Full details of the scheme ruled upon are set out in paragraphs 10 to 15 of this Ruling. 3. All legislative references are to the provisions of A New Tax System (Goods and Services Tax) Act 1999 unless otherwise indicated. References to 'the GST Regulations' are to the A New Tax System (Goods and Services Tax) Regulations 2019 . Who this Ruling applies to 4. This Ruling applies to you if you are a Council that is a member of the Local Government Association of South Australia. These Councils are collectively referred to in this Ruling as 'the Council'. When this Ruling applies 5. This Ruling applies from 1 July 2019. 6. This Ruling addresses the GST treatment of supplies made by the Council in relation to: 7. When we indicate a fee or charge relates to a taxable supply under section 9-5, we assume that all of the requirements of section 9-5 have been met and that the supply is not otherwise GST-free or input taxed under other provisions of the GST Act. 8. In this Ruling, if a fee or charge is not consideration for a supply and is not subject to GST by virtue of Division 81, it is referred to as being 'exempt'. 9. The following tables set out the GST treatment. Permits and licences Taxable: Development and planning Commercial services Also includes fees for hire of all or part of a facility for events such as a tennis tournament, athletics carnival, triathlon or fun run. Includes classes provided to a child or adult in a private learn to swim class or to a school in a swimming program. Community - equipment, property, facilities, tourism and events Includes ancillary fees for set up and packing away, cleaning and repair or replacement of breakages Includes charges for entry to displays and interpretative areas and for guided tours. Community - libraries, home assistance, transport, community programs, child care and other Includes disability social and recreation programs, mens shed program, outdoor recreation programs, quilting, mothers groups, mahjong, english language, holiday programs, lets dance, tai chi, learning to paint and draw, strength for life, yoga, classic music and lunch programs. Includes late fees charged where a child is picked up after the centres prescribed operating hours. Includes management fees and processing fees for the application. Information services Animals Includes fees for: Includes fees for replacement dog and cat registration discs or tags and for registering a transfer of dog registration or a change of address. Private works, waste management and water 10. The following description of the scheme (circumstances ruled upon) is based on information provided by the applicant. If the circumstances are not carried out as described, this Ruling cannot be relied upon. 11. The scheme for the purposes of this Ruling incorporates the supplies made by the Council in relation to matters involving permits, licences, development, planning, commercial services, community, information, animals, private works, waste management and water and payments received by the Council that are not in relation to such supplies. 12. The Council is registered for GST. 13. Under sections 35 and 36 of the Local Government Act 1999 (SA) (LG Act), the Council is a body corporate with perpetual succession and the legal capacity of a natural person. 14. The Council is an Australian government agency that is empowered under the LG Act to: 15. The Council levies fees and charges for goods and services and in relation to other matters under the LG Act and the South Australian statutes. [1] In particular, under section 188 of the LG Act a council may impose fees and charges for services it provides. Commissioner of Taxation 2 October 2019 Taxable supply 16. Subsection 7-1(1) provides that GST is payable on taxable supplies. As such, the Council is liable to pay the GST payable on any taxable supply it makes. Section 9-5 states: 17. As the Council is registered for GST and makes supplies in carrying on its enterprise in the indirect tax zone (being, generally, Australia), the issue that arises under section 9-5 is whether such supplies are supplies for consideration. 18. Section 9-39 provides special rules in relation to making taxable supplies. In particular, table item 8 in section 9-39 provides that where there is a payment of fees and charges the special rules in Division 81 may apply. Division 81 Australian fees and charges 19. Sections 81-10 and 81-15 consider the effect of the payment of certain fees and charges and state: 20. The term Australian fee or charge is defined in section 195-1 as: Australian law 21. The term Australian law is defined in section 995-1 of the Income Tax Assessment Act 1997 (ITAA 1997) and relevantly includes a State law. 22. An Australian law includes Acts and law making powers which are delegated by parliaments, such as regulations, by-laws, proclamations and orders made under Acts. Australian government agency 23. The term Australian government agency is defined in section 995-1 of the ITAA 1997 and means: For the purposes of this Ruling it is accepted that the Council comes within the definition of Australian government agency. GST Regulations 24. Division 81 gives effect to the principles contained in the Intergovernmental Agreement on Federal Financial Relations. Payments of fees and charges generally constitute consideration and, if the requirements of section 9-5 of are satisfied, the payment will be for a taxable supply. Some supplies are excluded and will be exempt. 25. The GST Act provides for regulations to prescribe payments that constitute consideration for a supply and, conversely, prescribe payments that are otherwise taxable as being a fee or charge that does not constitute consideration. Australian fees and charges that do not constitute consideration 26. Section 81-15.01 of the GST Regulations sets out those fees and charges that are prescribed for section 81-15 and which do not constitute consideration. Section 81-15.01 of the GST Regulations states: Australian fees and charges that constitute consideration 27. Section 81-10.01 of the GST Regulations sets out Australian fees and charges that are prescribed fees and charges which are treated as consideration for subsection 81-10(2). Subsection 81-10.01(1) of the GST Regulations states: Australian fees and charges covered by both sections 81-10.01 and 81-15.01 of the GST Regulations 28. Section 81-15.02 of the GST Regulations deals with how fees and charges are treated if they are covered by both sections 81-10.01 and 81-15.01 of the GST Regulations and states: GST-free 29. Subsection 9-30(1) provides that a supply is not a taxable supply to the extent that it is GST-free and states: Input taxed 30. Subsection 9-30(2) provides that a supply is not a taxable supply to the extent that it is input taxed and states: In kind developer contributions 31. Division 82 provides that GST does not apply to transactions for making supplies (commonly referred to as in kind developer contributions) in return for the supply by an Australian government agency of a right to develop land. Subsections 82-5 and 82-10 state: Security deposits 32. Subsection 99-5(1) provides that a deposit held as security for the performance of an obligation is not treated as consideration for a supply in certain circumstances and states: Sales, facilities, water, sewerage, child care, financial supplies, residential premises, security deposits and bonds 33. The following comments and explanations refer to particular groups of fees and charges in the tables at paragraph 9 of this Ruling. Sales 34. Generally, the supplies of goods and services made by the Council for consideration are taxable supplies unless the supply is GST-free or input taxed. 35. Where the payment is not treated as consideration under Division 81, the supply is not a taxable supply under section 9-5. 36. Where the payment is treated as consideration under Division 81, and the positive requirements of section 9-5 are met, the supply is a taxable supply. Facilities 37. The payment of an Australian fee or charge that relates to, or relates to the application for, the provision, retention or amendment under an Australian law of a permission, exemption, authority or licence is not the provision of consideration under subsection 81-10(4). However, to the extent the fee is a fee for the hire, use of or entry into a facility (except for an entry fee to a national park), the payment will be consideration for a supply under paragraph 81-10.01(1)(c) of the GST Regulations. 38. Accordingly, a fee or charge for the hire or entry to a Council facility or the use of the Councils equipment is consideration for a supply. Where a supply satisfies the positive requirements of section 9-5, the supply is taxable. However, the supply is not a taxable supply to the extent that it is either GST-free or input taxed. Water and sewerage 39. Subdivision 38-I deals with supplies of water, sewerage or sewerage like-services, emptying of septic tanks and drainage. Where the provisions of Subdivision 38-I are satisfied the supply of such services by the Council is GST-free. Goods and Services Tax Ruling GSTR 2000/25 Goods and services tax: GST-free supplies of water, sewerage and sewerage-like services, storm water draining services and emptying of a septic tank provides the Commissioners view on what activities are covered by the relevant supplies referred to in Subdivision 38-I. Child care 40. Subdivision 38-D deals with supplies of child care services by approved child care services under the family assistance law or other child care services and supplies directly related to child care. Where the provisions of Subdivision 38-D are satisfied the supply of such services by the Council is GST-free. Financial supplies and supplies of residential premises 41. Subdivisions 40-A and 40-B deal with financial supplies and supplies of residential premises. Where the provisions of these Subdivisions are satisfied such supplies made by the Council are input taxed. Security deposits and bonds 42. Division 99 deals with deposits held as security for the performance of an obligation. Security deposits and bonds are required by the Council for a variety of reasons, such as for security against potential damage to footpaths and roads (in connection with building and development) or to the Councils property (in relation to the hire of a Council hall for a function). 43. Where the deposit or bond is refunded in full there are no GST consequences. Where the amount is forfeited, the payment is applied to the underlying supply (the obligation that has not been satisfied) with the appropriate GST treatment applicable to that supply. If the underlying supply is either GST-free or input taxed, the forfeited deposit will not be consideration for a taxable supply. 44. Goods and Services Tax Ruling GSTR 2006/2 Goods and services tax: deposits held as security for the performance of an obligation provides the Commissioners view on the operation of Division 99 and discusses the characteristics of a security deposit to which Division 99 applies. GSTR 2006/2 also explains the special rules for the attribution of GST on taxable supplies relating to security deposits in more detail. 45. The following South Australian Acts were considered in preparing this Ruling: 46. Sections 35, 36 and 188 of the Local Government Act 1999 (SA) state: © AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products). Not previously issued as a draft

Class of entities or scheme: 10. The following description of the scheme (circumstances ruled upon) is based on information provided by the applicant. If the circumstances are not carried out as described, this Ruling cannot be relied upon. 11. The scheme for the purposes of this Ruling incorporates the supplies made by the Council in relation to matters involving permits, licences, development, planning, commercial services, community, information, animals, private works, waste management and water and payments received by the Council that are not in relation to such supplies. 12. The Council is registered for GST. 13. Under sections 35 and 36 of the Local Government Act 1999 (SA) (LG Act), the Council is a body corporate with perpetual succession and the legal capacity of a natural person. 14. The Council is an Australian government agency that is empowered under the LG Act to: 15. The Council levies fees and charges for goods and services and in relation to other matters under the LG Act and the South Australian statutes. [1] In particular, under section 188 of the LG Act a council may impose fees and charges for services it provides. Commissioner of Taxation 2 October 2019

Ruling: 1. This Ruling sets out the Commissioner's opinion on the GST treatment for certain fees and charges imposed by South Australian Councils. 2. Full details of the scheme ruled upon are set out in paragraphs 10 to 15 of this Ruling. 3. All legislative references are to the provisions of A New Tax System (Goods and Services Tax) Act 1999 unless otherwise indicated. References to 'the GST Regulations' are to the A New Tax System (Goods and Services Tax) Regulations 2019 . | Who this Ruling applies to: 4. This Ruling applies to you if you are a Council that is a member of the Local Government Association of South Australia. These Councils are collectively referred to in this Ruling as 'the Council'. | When this Ruling applies: 5. This Ruling applies from 1 July 2019. 6. This Ruling addresses the GST treatment of supplies made by the Council in relation to: 7. When we indicate a fee or charge relates to a taxable supply under section 9-5, we assume that all of the requirements of section 9-5 have been met and that the supply is not otherwise GST-free or input taxed under other provisions of the GST Act. 8. In this Ruling, if a fee or charge is not consideration for a supply and is not subject to GST by virtue of Division 81, it is referred to as being 'exempt'. 9. The following tables set out the GST treatment. | Permits and licences: Taxable: | Commercial services: Also includes fees for hire of all or part of a facility for events such as a tennis tournament, athletics carnival, triathlon or fun run. Includes classes provided to a child or adult in a private learn to swim class or to a school in a swimming program. | Community - equipment, property, facilities, tourism and events: Includes ancillary fees for set up and packing away, cleaning and repair or replacement of breakages Includes charges for entry to displays and interpretative areas and for guided tours. | Community - libraries, home assistance, transport, community programs, child care and other: Includes disability social and recreation programs, mens shed program, outdoor recreation programs, quilting, mothers groups, mahjong, english language, holiday programs, lets dance, tai chi, learning to paint and draw, strength for life, yoga, classic music and lunch programs. Includes late fees charged where a child is picked up after the centres prescribed operating hours. Includes management fees and processing fees for the application. | Animals: Includes fees for: Includes fees for replacement dog and cat registration discs or tags and for registering a transfer of dog registration or a change of address. | Private works, waste management and water: 10. The following description of the scheme (circumstances ruled upon) is based on information provided by the applicant. If the circumstances are not carried out as described, this Ruling cannot be relied upon. 11. The scheme for the purposes of this Ruling incorporates the supplies made by the Council in relation to matters involving permits, licences, development, planning, commercial services, community, information, animals, private works, waste management and water and payments received by the Council that are not in relation to such supplies. 12. The Council is registered for GST. 13. Under sections 35 and 36 of the Local Government Act 1999 (SA) (LG Act), the Council is a body corporate with perpetual succession and the legal capacity of a natural person. 14. The Council is an Australian government agency that is empowered under the LG Act to: 15. The Council levies fees and charges for goods and services and in relation to other matters under the LG Act and the South Australian statutes. [1] In particular, under section 188 of the LG Act a council may impose fees and charges for services it provides. Commissioner of Taxation 2 October 2019 | Taxable supply: 16. Subsection 7-1(1) provides that GST is payable on taxable supplies. As such, the Council is liable to pay the GST payable on any taxable supply it makes. Section 9-5 states: 17. As the Council is registered for GST and makes supplies in carrying on its enterprise in the indirect tax zone (being, generally, Australia), the issue that arises under section 9-5 is whether such supplies are supplies for consideration. 18. Section 9-39 provides special rules in relation to making taxable supplies. In particular, table item 8 in section 9-39 provides that where there is a payment of fees and charges the special rules in Division 81 may apply. | Australian fees and charges: 19. Sections 81-10 and 81-15 consider the effect of the payment of certain fees and charges and state: 20. The term Australian fee or charge is defined in section 195-1 as: | Australian law: 21. The term Australian law is defined in section 995-1 of the Income Tax Assessment Act 1997 (ITAA 1997) and relevantly includes a State law. 22. An Australian law includes Acts and law making powers which are delegated by parliaments, such as regulations, by-laws, proclamations and orders made under Acts. | Australian government agency: 23. The term Australian government agency is defined in section 995-1 of the ITAA 1997 and means: For the purposes of this Ruling it is accepted that the Council comes within the definition of Australian government agency. | GST Regulations: 24. Division 81 gives effect to the principles contained in the Intergovernmental Agreement on Federal Financial Relations. Payments of fees and charges generally constitute consideration and, if the requirements of section 9-5 of are satisfied, the payment will be for a taxable supply. Some supplies are excluded and will be exempt. 25. The GST Act provides for regulations to prescribe payments that constitute consideration for a supply and, conversely, prescribe payments that are otherwise taxable as being a fee or charge that does not constitute consideration. | Australian fees and charges that do not constitute consideration: 26. Section 81-15.01 of the GST Regulations sets out those fees and charges that are prescribed for section 81-15 and which do not constitute consideration. Section 81-15.01 of the GST Regulations states: | Australian fees and charges that constitute consideration: 27. Section 81-10.01 of the GST Regulations sets out Australian fees and charges that are prescribed fees and charges which are treated as consideration for subsection 81-10(2). Subsection 81-10.01(1) of the GST Regulations states: | Australian fees and charges covered by both sections 81-10.01 and 81-15.01 of the GST Regulations: 28. Section 81-15.02 of the GST Regulations deals with how fees and charges are treated if they are covered by both sections 81-10.01 and 81-15.01 of the GST Regulations and states: | GST-free: 29. Subsection 9-30(1) provides that a supply is not a taxable supply to the extent that it is GST-free and states: | Input taxed: 30. Subsection 9-30(2) provides that a supply is not a taxable supply to the extent that it is input taxed and states: | In kind developer contributions: 31. Division 82 provides that GST does not apply to transactions for making supplies (commonly referred to as in kind developer contributions) in return for the supply by an Australian government agency of a right to develop land. Subsections 82-5 and 82-10 state: | Security deposits: 32. Subsection 99-5(1) provides that a deposit held as security for the performance of an obligation is not treated as consideration for a supply in certain circumstances and states: | Sales, facilities, water, sewerage, child care, financial supplies, residential premises, security deposits and bonds: 33. The following comments and explanations refer to particular groups of fees and charges in the tables at paragraph 9 of this Ruling. | Sales: 34. Generally, the supplies of goods and services made by the Council for consideration are taxable supplies unless the supply is GST-free or input taxed. 35. Where the payment is not treated as consideration under Division 81, the supply is not a taxable supply under section 9-5. 36. Where the payment is treated as consideration under Division 81, and the positive requirements of section 9-5 are met, the supply is a taxable supply. | Facilities: 37. The payment of an Australian fee or charge that relates to, or relates to the application for, the provision, retention or amendment under an Australian law of a permission, exemption, authority or licence is not the provision of consideration under subsection 81-10(4). However, to the extent the fee is a fee for the hire, use of or entry into a facility (except for an entry fee to a national park), the payment will be consideration for a supply under paragraph 81-10.01(1)(c) of the GST Regulations. 38. Accordingly, a fee or charge for the hire or entry to a Council facility or the use of the Councils equipment is consideration for a supply. Where a supply satisfies the positive requirements of section 9-5, the supply is taxable. However, the supply is not a taxable supply to the extent that it is either GST-free or input taxed. | Water and sewerage: 39. Subdivision 38-I deals with supplies of water, sewerage or sewerage like-services, emptying of septic tanks and drainage. Where the provisions of Subdivision 38-I are satisfied the supply of such services by the Council is GST-free. Goods and Services Tax Ruling GSTR 2000/25 Goods and services tax: GST-free supplies of water, sewerage and sewerage-like services, storm water draining services and emptying of a septic tank provides the Commissioners view on what activities are covered by the relevant supplies referred to in Subdivision 38-I. | Child care: 40. Subdivision 38-D deals with supplies of child care services by approved child care services under the family assistance law or other child care services and supplies directly related to child care. Where the provisions of Subdivision 38-D are satisfied the supply of such services by the Council is GST-free. | Financial supplies and supplies of residential premises: 41. Subdivisions 40-A and 40-B deal with financial supplies and supplies of residential premises. Where the provisions of these Subdivisions are satisfied such supplies made by the Council are input taxed. | Security deposits and bonds: 42. Division 99 deals with deposits held as security for the performance of an obligation. Security deposits and bonds are required by the Council for a variety of reasons, such as for security against potential damage to footpaths and roads (in connection with building and development) or to the Councils property (in relation to the hire of a Council hall for a function). 43. Where the deposit or bond is refunded in full there are no GST consequences. Where the amount is forfeited, the payment is applied to the underlying supply (the obligation that has not been satisfied) with the appropriate GST treatment applicable to that supply. If the underlying supply is either GST-free or input taxed, the forfeited deposit will not be consideration for a taxable supply. 44. Goods and Services Tax Ruling GSTR 2006/2 Goods and services tax: deposits held as security for the performance of an obligation provides the Commissioners view on the operation of Division 99 and discusses the characteristics of a security deposit to which Division 99 applies. GSTR 2006/2 also explains the special rules for the attribution of GST on taxable supplies relating to security deposits in more detail. 45. The following South Australian Acts were considered in preparing this Ruling: 46. Sections 35, 36 and 188 of the Local Government Act 1999 (SA) state: © AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products). Not previously issued as a draft


Appendix: Taxable supply: 16. Subsection 7-1(1) provides that GST is payable on taxable supplies. As such, the Council is liable to pay the GST payable on any taxable supply it makes. Section 9-5 states: 17. As the Council is registered for GST and makes supplies in carrying on its enterprise in the indirect tax zone (being, generally, Australia), the issue that arises under section 9-5 is whether such supplies are supplies for consideration. 18. Section 9-39 provides special rules in relation to making taxable supplies. In particular, table item 8 in section 9-39 provides that where there is a payment of fees and charges the special rules in Division 81 may apply. | Australian fees and charges: 19. Sections 81-10 and 81-15 consider the effect of the payment of certain fees and charges and state: 20. The term Australian fee or charge is defined in section 195-1 as: | Australian law: 21. The term Australian law is defined in section 995-1 of the Income Tax Assessment Act 1997 (ITAA 1997) and relevantly includes a State law. 22. An Australian law includes Acts and law making powers which are delegated by parliaments, such as regulations, by-laws, proclamations and orders made under Acts. | Australian government agency: 23. The term Australian government agency is defined in section 995-1 of the ITAA 1997 and means: For the purposes of this Ruling it is accepted that the Council comes within the definition of Australian government agency. | GST Regulations: 24. Division 81 gives effect to the principles contained in the Intergovernmental Agreement on Federal Financial Relations. Payments of fees and charges generally constitute consideration and, if the requirements of section 9-5 of are satisfied, the payment will be for a taxable supply. Some supplies are excluded and will be exempt. 25. The GST Act provides for regulations to prescribe payments that constitute consideration for a supply and, conversely, prescribe payments that are otherwise taxable as being a fee or charge that does not constitute consideration. | Australian fees and charges that do not constitute consideration: 26. Section 81-15.01 of the GST Regulations sets out those fees and charges that are prescribed for section 81-15 and which do not constitute consideration. Section 81-15.01 of the GST Regulations states: | Australian fees and charges that constitute consideration: 27. Section 81-10.01 of the GST Regulations sets out Australian fees and charges that are prescribed fees and charges which are treated as consideration for subsection 81-10(2). Subsection 81-10.01(1) of the GST Regulations states: | Australian fees and charges covered by both sections 81-10.01 and 81-15.01 of the GST Regulations: 28. Section 81-15.02 of the GST Regulations deals with how fees and charges are treated if they are covered by both sections 81-10.01 and 81-15.01 of the GST Regulations and states: | GST-free: 29. Subsection 9-30(1) provides that a supply is not a taxable supply to the extent that it is GST-free and states: | Input taxed: 30. Subsection 9-30(2) provides that a supply is not a taxable supply to the extent that it is input taxed and states: | In kind developer contributions: 31. Division 82 provides that GST does not apply to transactions for making supplies (commonly referred to as in kind developer contributions) in return for the supply by an Australian government agency of a right to develop land. Subsections 82-5 and 82-10 state: | Security deposits: 32. Subsection 99-5(1) provides that a deposit held as security for the performance of an obligation is not treated as consideration for a supply in certain circumstances and states: | Sales, facilities, water, sewerage, child care, financial supplies, residential premises, security deposits and bonds: 33. The following comments and explanations refer to particular groups of fees and charges in the tables at paragraph 9 of this Ruling. | Sales: 34. Generally, the supplies of goods and services made by the Council for consideration are taxable supplies unless the supply is GST-free or input taxed. 35. Where the payment is not treated as consideration under Division 81, the supply is not a taxable supply under section 9-5. 36. Where the payment is treated as consideration under Division 81, and the positive requirements of section 9-5 are met, the supply is a taxable supply. | Facilities: 37. The payment of an Australian fee or charge that relates to, or relates to the application for, the provision, retention or amendment under an Australian law of a permission, exemption, authority or licence is not the provision of consideration under subsection 81-10(4). However, to the extent the fee is a fee for the hire, use of or entry into a facility (except for an entry fee to a national park), the payment will be consideration for a supply under paragraph 81-10.01(1)(c) of the GST Regulations. 38. Accordingly, a fee or charge for the hire or entry to a Council facility or the use of the Councils equipment is consideration for a supply. Where a supply satisfies the positive requirements of section 9-5, the supply is taxable. However, the supply is not a taxable supply to the extent that it is either GST-free or input taxed. | Water and sewerage: 39. Subdivision 38-I deals with supplies of water, sewerage or sewerage like-services, emptying of septic tanks and drainage. Where the provisions of Subdivision 38-I are satisfied the supply of such services by the Council is GST-free. Goods and Services Tax Ruling GSTR 2000/25 Goods and services tax: GST-free supplies of water, sewerage and sewerage-like services, storm water draining services and emptying of a septic tank provides the Commissioners view on what activities are covered by the relevant supplies referred to in Subdivision 38-I. | Child care: 40. Subdivision 38-D deals with supplies of child care services by approved child care services under the family assistance law or other child care services and supplies directly related to child care. Where the provisions of Subdivision 38-D are satisfied the supply of such services by the Council is GST-free. | Financial supplies and supplies of residential premises: 41. Subdivisions 40-A and 40-B deal with financial supplies and supplies of residential premises. Where the provisions of these Subdivisions are satisfied such supplies made by the Council are input taxed. | Security deposits and bonds: 42. Division 99 deals with deposits held as security for the performance of an obligation. Security deposits and bonds are required by the Council for a variety of reasons, such as for security against potential damage to footpaths and roads (in connection with building and development) or to the Councils property (in relation to the hire of a Council hall for a function). 43. Where the deposit or bond is refunded in full there are no GST consequences. Where the amount is forfeited, the payment is applied to the underlying supply (the obligation that has not been satisfied) with the appropriate GST treatment applicable to that supply. If the underlying supply is either GST-free or input taxed, the forfeited deposit will not be consideration for a taxable supply. 44. Goods and Services Tax Ruling GSTR 2006/2 Goods and services tax: deposits held as security for the performance of an obligation provides the Commissioners view on the operation of Division 99 and discusses the characteristics of a security deposit to which Division 99 applies. GSTR 2006/2 also explains the special rules for the attribution of GST on taxable supplies relating to security deposits in more detail.


What this Ruling is about | Appendix 2 - Legislative references | If this Ruling applies to you, and you correctly rely on it, we will apply the law to you in the way set out in this Ruling. That is, you will not pay any more tax or penalties or interest in respect of the matters covered by this Ruling. | Further, if we think that this Ruling disadvantages you, we may apply the law in a way that is more favourable to you. | Fees for grazing leases of parcels of land. | Rent for residential accommodation | Rent charged for residential accommodation (such as a council-owned house) under a rental or leasing agreement. | Rent for commercial property | Rent or lease fees charged for a commercial property under a rental or leasing agreement. | Rent and lease fees charged for the use of roads and road reserves. | Lease fees for Road rents | Fees for leases of parcels of land that are future road corridors. | Outdoor dining permit fee | Fee for permission only to operate an outdoor dining or eating area. | Mobile food vendor permit fee | Fee for a mobile food vendor permit. | Fee for permission only to close a road for a certain period of time for the purposes of an event or to exclude vehicles from the whole or part of a road or public place. | Fee for permission only to carry out burning. | Fee for permission only to conduct diving activities such as cave diving. | Fee for permission only to discharge or use fireworks. | Taxi and hire car licence fees | Fees for the provision, renewal or transfer of taxi and hire car licences. | Marine permit, licence and authority fees | Fees for use of marine facilities | Fees for the use of marine facilities such as boat ramp fees, user fees, launching fees and lease fees/rent for moorings. | Fees for permission only to park vehicles on the Council's land in accordance with parking permits including Temporary Parking Controls Permits, Residential Parking Permits, Replacement of Residential Parking Permits). | Under-road pipelines licence fee | Fee for a licence providing permission only to lay pipelines under a road. | Horse on foreshore permit fee | Fee for permission only allowing horses to enter a foreshore. | Fee for permission only to conduct trading activities. | Fee for consultation in relation to a liquor or entertainment licence | Fee for pre-lodgment advice or consultation that relates to an application for a liquor or entertainment licence requested by an applicant seeking clarification on licensing and related planning issues where it is not compulsory to seek such advice/consultation and the Council is not required to consult in relation to licence conditions. | Fees for approvals in relation to liquor licences | Fees for approvals required for an application for the issue of a liquor licence by the Office of the Liquor and Gambling Commissioner including those in relation to a limited licence (addressing conditions such as date, time, use of public address system, disposal of litter, appropriate behaviour and parking) and those for new premises or changes to an existing licensed or entertainment area (addressing relevant planning, building and permits). | Signs and banners permit fee | Fee for permission only to erect/place a sign or banner on the Council's land. | Seed collection permit fee | Fee for permission only to collect seeds for tree planting purposes from the Council's land. | Firewood collection permit fee | Fee for permission only to collect firewood from roadsides. | Fee for vehicles to cross reserves permit | Fee for permission only allowing vehicles to travel across the Council's reserves/foreshores. | Fee for permission only to erect a hoarding including erecting temporary fencing around construction sites to prevent public entry. | Fee for permission only allowing developments to encroach (including an unauthorised encroachment) on the Council's land including roads. | Helicopter landing permit fee | Fee for permission only to land a helicopter on the Council's land. | Lodgment fees for development approvals | Lodgment fees (including additional lodgment fees) for development approvals involving non-complying development, division of land, building rules consent or a swimming pool, spa and/or a safety fence. | Development plan assessment and consent fees - residential development code | Fees for assessing a development plan including granting consent under the residential development code. | Development plan assessment and consent fees - other than residential development code | Fees for assessing a development plan including granting consent under a code other than the residential development code. | Administration fees for non-complying development | Fees for administering an application for development plan assessment and consent for a non-complying development where there is a requirement for concurrence with the Development Assessment Commissioner or a regional development assessment panel for the Council to grant consent. | Non-complying development assessment and consent fees | Fees for assessing a development plan including granting consent for a non-complying development. | Referral fee for development plan assessment and consent | Fee for referring an application for development plan assessment including consent to a relevant body where required for a specific category of development. | Public notification and advertising fees | Fees for public notification and advertising of an application for development plan consent for a specific category of development. | Building rules assessment and consent fees | Fees for assessing a development including granting building rules consent. | Variance with building rules assessment and consent fees | Fees for assessing a development at variance with the building rules including granting consent. | Fees for referral to the Building Rules Assessment Commission | Fees for referring an application for assessment and building rules consent for a development that is at variance with the performance requirements of the building code, to the Building Rules Assessment Commission, where there is a requirement for concurrence for the Council to grant consent. | Fees for development authorisation (staged consents) | Fees for development authorisation where a development requires granting of both development plan consent and building rules consent. | Fees for amendment of planning, building and private certification approvals | Fees for amending a planning approval, building approval or private certification approval. | Fees for classification of a building and a change in classification | Fees for assignment of a classification to a building or a change in the classification of a building. | Certificate of occupancy fee | Fee for issue of a certificate of occupancy. | Essential safety provisions application fee | Fee for the issue of a Schedule of essential safety provisions specifying the essential safety provisions for a building and the standards or other requirements for maintenance and testing in respect of each of the essential safety provisions. | Land management agreement registration fee | Fee for registering a land management agreement. | Fees for inspection of land management agreement register and copy of agreements | Fees for inspection of a land management agreement register and for a copy of an agreement. | Land management agreement preparation service fee | Fee for providing a service of preparing a land management agreement (being a separate fee that is not a registration fee or a fee for a copy of the agreement). | Fee for extension of time for lapsed consent or approval | Fee for an extension of a period time for which a development consent or approval remains operative. | Certificate of title service fee | Fee for providing a service of obtaining a certificate of title. | Building demolition assessment and consent fees | Fees for building demolition assessment including granting of consent. | Regulated and significant tree development contribution | Developer cash contribution to the Council urban trees fund imposed as a condition of development consent in lieu of planting one or more replacement trees at a development site. | Car parking fund development contribution | Developer cash contribution to car parking fund imposed as a condition of development consent in lieu of sufficient car parking spaces being provided at a development site. | Developer contributions for land division | Developer contributions (cash and in kind) imposed as a condition of development consent where the proposed development involves land division. | Fee for recovery of costs incurred in giving directions and issuing enforcement notices (being a separate fee that is not an expiation fee) | Caravan park and camping ground fees | Airport and aeronautical fees and charges | Electricity charges and charges for other services related to the supply of electricity | Charges for the retail supply of electricity and charges for other services related to the supply of electricity including connection, disconnection and meter reading. | Sale yard fees and charges | Fees for use of recreation/ sporting centres, golf courses, swimming centres and hire of equipment | Fees for learn to swim classes | Fees for storing equipment based on length of time or size of the equipment being stored. | Fee for electricity usage in relation to hire of sporting/ recreational facilities | Fee for recovery of electricity costs incidental to the hire of a facility. | Fees for maintenance of sports field | Fees for maintenance of sports fields including line marking, maintenance of nets and goal posts (setting up and packing away). | Fees for hire of a play cafe in a sports and recreation centre including entrance fees and party booking fees. | Fees for professional services | Fees for services provided at a persons request where the fee for the service is calcualted by reference to costs incurred in providing the service (such as cost of the Councils employees or travel costs involved in supplying the service) and it is not compulsory for the person to seek the service from the Council. | Fees for advertising, business card and post office box services | Fees for the use of general equipment (non-council documents) | Fees for services involving the use of general equipment (non-council documents) | Security deposits and bonds - vehicle charter, facilities, keys and power supply (refunded) | Security deposits and bonds - vehicle charter, facilities, keys and power supply (forfeited) | Fees for administrative services to give effect to the cancellation of the hire or lease of the Councils property or facilities (including Council chambers, meeting rooms, halls, community centres, sporting grounds and facilities and theatres). | Hire of property and facilities | Fees for the hire or lease of property or facilities owned, controlled, managed or maintained by the Council (including Council chambers, meeting rooms, halls, community centres, sporting grounds and facilities, theatres and a Road and Cycle Safety Centre). | Fees for ancillary services in relation to hire of property and facilities | Hire of parks and reserves | Hire fees for the use of parks and reserves owned, controlled, managed or maintained by the Council such as local ovals, tennis courts, netball courts and soccer pitches. Includes hire fees for fitness trainers to use open space charged on a per head basis and ancillary cleaning fees (does not include permits or permissions only to allow the use of the parks and reserves). | Hire of plant and equipment | Admission fees to museums, exhibitions and visitor centres | Fees for the use of equipment in tours, workshops and other events | Fees for the use of the Councils equipment in relation to tours, workshops and other events organised and run by the Council including local festivals, cruises on a Council owned paddle steamer, weaving and art workshops, horse trams and history tours and events | Advertising and display fees | Sale of merchandise, hire of equipment, sales commissions and event ticket sales | Sale of miscellaneous items (such as souvenirs and books) at a visitor centre, time-based hire of bicycles, commissions and booking fees charged by the Council to tourism operators where the Council facilitates the booking of accommodation, event and festival tickets, tours, experiences and transport | Membership fees for visitor centres | Fees for membership of a visitor centre or the South Australia Whale Centre. | Fees for event sponsorship packages (including sports events) where the sponsor receives particular benefits such as advertising, signage or the prominent use of their product throughout the event. | Fee for the use of a secure Council facility (such as at a visitor centre) by a tourist to store luggage. | Fees for tourism-related signage | Fees for the supply of tourism-related signage such as road signs providing directions to tourist locations (charged as a set fee that includes costs of application, sign, installation, use of the Councils infrastructure to place the signage and new post). | Security deposit for temporary library membership (refunded) | Deposit for temporary library membership that is not forfeited and the deposit is refunded. | Fee for inter-library loans | Fee for an item obtained from another library. | Fees for library programs | Fees for attendance at programs and events run by the library such as, childrens story telling, meet the author, writers groups/workshops, learning how to research and school holiday programs. | Sale of library merchandise and vending machine sales | Sale of items such as books, magazines, DVDs, CDs, USBs, pre-loved books, library bags, headphones, earphones and other library materials and vending machine sales of tea and coffee or other refreshments by a library. | Membership fee for library book clubs | Fee for membership of a book club organised by the Council and run at a library (or on other Council property or facilities). | Fee for utilisation of library staff for various activities | Fees for utilisation of library staff for various activities such as supervision of an exam on library premises. | Vehicle hire or charter and cleaning fees | Fees for hire or charter of a community bus or other vehicle and cleaning. | Fees for community programs and activities | Membership fees for community centres | Fee for membership of a community centre. | Fees for child care services | Common antennae TV (CATV) service charge | Service charge for a common antennae television retransmission service. | Application fee for a community group loan | Application fee for allocation of a rural property address number | Application fee for a rural address number to be allocated to a building or allotment adjoining a public road. | Sale and installation of rural property address plates | Fees for the sale and installation of rural property address plates (including supply of individual number plates and posts) and fees for replacement or additional plates. | Fees for the use of a commercial car parking station or for ticketed street car parking as per the street signage (on-street ticket machines). | Sale of council documents covered by section 132 of the LG Act | Freedom of information request fees | Fee for a certificate of liabilities - rates and charges | Fee for a certificate of liabilities in relation to rates and charges on land under section 187 of the LG Act. | Search fee - land and business sale and conveyancing | Fee for undertaking a search in accordance with section 7 of the Land and Business (Sale and Conveyancing) Act 1994 (SA). | Fee for undertaking an archive search for information of a non-regulatory nature. | Fees for access to development records | Fees for access to development records, including application fees and fees in respect of giving access to the records, for information of a non-regulatory nature. | Fees for photographs and negatives | Fees for the provision of photographs and/or negatives (including heritage documents) of a non-regulatory nature. | Deposit - dog collars and traps (refunded) | Deposit for a dog collar (barking, citronella or dangerous dog) and traps (cats, possums, rats or birds) where the deposit is not forfeited. | Deposit - dog collars and traps (forfeited) | Deposit for a dog collar (barking, citronella or dangerous dog) and traps (cats, possums, rats or birds) where the deposit is forfeited. | Sale or hire of animal-related equipment and other goods (including late return fees) | Fee for receiving trapped cat | Fee for the Councils cat management officer receiving a cat where the cat has been trapped in a cat cage or otherwise seized by an individual. | Fees for impounding of dogs including fees for the initial seizure and detention, daily holding fees, sustenance fees, release fees, after hours pick up fees, euthanasia fees (including fees for the transport of the dog to the Animal Welfare League and the recovery of the Leagues euthanasia charge to the Council), fees for the relinquishment of a detained dog, veterinarian consultation fees and vaccination fees. | Fee for transfer of dog from pound to residential address | Fee for the Council transferring a dog from the pound or another facility where the dog is returned to a residential address. | Impounding fee - cats, cattle, horses, goats, poultry, deer, pigs, mules and camels | Fee for impounding of cats, cattle, horses, goats, poultry, deer, pigs, mules and camels by the Council | Dog and cat expiation fees | Dog and cat expiation fees levied under the Dog and Cat Management Act 1995 (SA) or the Councils by-law. | Dog and cat registration fees | Application fee for registration of more than the prescribed number of dogs | Fee for the registration of more than the prescribed number of dogs. | Dog business registration fee | Fees for the registration of a kennel business for breeding or training dogs or the provision of security or other services involving the use of dogs. | Fee for an extract from dog register | Fee for an extract from the dog register including an ownership record of an individual dog. | Breeding cat registration fee | Fees for registration as a cat breeder. | Animal kennelling fees (excluding pound) | Fees for the boarding of dogs and cats in kennel facilities owned by the Council including handling fees, sustenance and food fees and daily holding fees. | Fees for the Councils dog obedience or training classes. | Fee for voluntary destruction of a dog or cat | Fee for the voluntary destruction of a dog or cat at the owners request. | Private works - fees for repair of damage | Fees for recovery of the Councils costs of carrying out works on roads, footpaths, stormwater pipes, culverts, driveway inverts, kerbing and crossovers to repair damage caused by another party or by faulty infrastructure owned or controlled by another party. | Private works - other fees | Fees in relation to the kerbside collection of waste | Service rates, services charges and other fees for the kerbside collection of waste (rubbish, green waste and recyclables), treatment or disposal (including by recycling) and for the supply, exchange or removal of bins or crates (including additional bins or crates) used in connection with collection. | Sale of accessories for bins such as bin locks and tow ball hitches. | Waste disposal facility fees | Fees for the use of a waste disposal facility. | Fee for the disposal of portaloo waste | Fee for the disposal of the waste in a portaloo. | Sales of waste related goods and services | Annual service charge for water supply | Annual service charge for the provision of water supply. | Fee for a bore water licence. | Volumetric (per kilolitre) water charges | Volumetric (per kilolitre) water charges for water deliveries within the local government area (including cartage charges), excess water usage and interim water supply. | Fee for water connection charged to the recipient of the water. | Water standpipe and desalination plant fees | Fees for the provision of water via a water standpipe or desalination plant (includes coin operated stand pipes, annual fee for a standpipe key and fee for a plant swipe card). | Charge for recycled water supply | Charge for the provision of reclaimed water supply. | Community wastewater management system (CWMS) service charge | CWMS service charge for the collection and management of wastewater. | Connection fee -CWMS (per new allotment) | Fee for connection to a CWMS. | Fee for emptying and disposing of sludge and liquid (including bio-solids) from a septic tank. | Stock crate wash (per crate) | Fee for washing a stock crate. | Storm water drainage fees | Fees related to water meter installation | Fees for water meter (including meter box) installation, disconnection, reconnection, repair, replacement and relocation and call out. | Fees for water meter reading and testing | You make a taxable supply if: | (a) you make the supply for *consideration; and | (b) the supply is made in the course or furtherance of an *enterprise that you *carry on; and | (c) the supply is *connected with the indirect tax zone; and | (d) you are *registered, or *required to be registered. | However, the supply is not a *taxable supply to the extent that it is *GST-free or *input taxed. | Certain fees and charges not consideration | (1) A payment, or the discharging of a liability to make a payment, is not the provision of *consideration to the extent the payment is an *Australian fee or charge that is of a kind covered by subsection (4) or (5). | Prescribed fees and charges treated as consideration | (2) However, a payment you make, or a discharging of your liability to make a payment, is treated as the provision of *consideration to the extent the payment is an *Australian fee or charge that is, or is of a kind, prescribed by the regulations. | (3) For the purposes of subsection (2), the *consideration is taken to be provided to the entity to which the fee or charge is payable, for a supply that the entity makes to you. | Fees or charges paid for permissions etc. | the provision, retention, or amendment, under an *Australian law, of a permission, exemption, authority or licence (however described). | Fees or charges relating to information and record-keeping etc. | 81-15 Other fees and charges that do not constitute consideration | The regulations may provide that the payment of a prescribed *Australian fee or charge, or of an Australian fee or charge of a prescribed kind, or the discharging of a liability to make such a payment, is not the provision of *consideration. | Australian fee or charge means a fee or charge (however described), other than an Australian tax, imposed under an *Australian law and payable to an *Australian government agency. | Fees and charges which do not constitute consideration | Subject to section 81-15.02 of this instrument, for the purposes of section 81-15 of the Act, payment of the following kinds of Australian fees and charges, or the discharging of a liability to make such a payment, is not the provision of consideration: | (b) royalties charged in relation to natural resources; | (c) a fee or charge imposed on an industry to finance regulatory or other government activities connected with the industry; | (d) a fee or charge to compensate an Australian government agency for costs incurred by the agency in undertaking regulatory activities; | (e) a fee or charge imposed in relation to a court, tribunal, commission of inquiry or sheriffs office; | (f) a fee or charge for a supply of a regulatory nature made by an Australian government agency; | (g) a fee or charge for entry to a national park. | Fees and charges which constitute consideration | Subject to section 81-15.02 of this instrument, for the purposes of subsection 81-10(2) of the Act, the following kinds of Australian fee or charge are prescribed: | (a) a fee for parking a motor vehicle in a ticketed or metered parking space; | (b) a toll for driving a motor vehicle on a road; | (c) a fee for hire, use of, or entry to a facility, except for an entry fee to a national park; | (d) a fee for the use of a waste disposal facility; | (f) a fee or charge for the provision of information by an Australian government agency if the provision of the information is of a non-regulatory nature; | (g) a fee or charge for a supply of a non-regulatory nature; | (h) a fee or charge for a supply by an Australian government agency, where the supply may also be made by a supplier that is not an Australian government agency. | Fees and charges covered by sections 81-10.01 and 81-15.01 | Fee or charge for a supply of a non-regulatory nature is not consideration if covered by section 81-15.01 | (1) For the purposes of section 81-15 of the Act, payment of, or the discharging of a liability to pay, a fee or charge covered by both paragraph 81-10.01(1)(g) and section 81-15.01 of this instrument is not the provision of consideration. | Other fees or charges covered by section 81-10.01 are consideration even if covered by section 81-15.01 | (2) Section 81-15.01 does not apply in relation to an Australian fee or charge covered by subsection 81-10.01(1) (other than one covered by paragraph 81-10.01(1)(g)). | (a) it is GST-free under Division 38 or under a provision of another Act; or | (b) it is a supply of a right to receive a supply that would be GST-free under paragraph (a). | A supply is input taxed if: | (a) it is input taxed under Division 40 or under a provision of another Act; or | (b) it is a supply of a right to receive a supply that would be input taxed under paragraph (a). | 82-5 Supplies of rights to develop land do not constitute consideration in certain cases | (1) The supply, by an *Australian government agency, of a right to develop land is not treated as *consideration for another supply if the other supply complies with requirements imposed by or under an *Australian law. | (2) It does not matter whether the other supply is made to the *Australian government agency. | (3) This section has effect despite section 9-15 (which is about consideration). | 82-10 Supplies by Australian government agencies of rights to develop land are not for consideration | (1) The supply, by an *Australian government agency, of a right to develop land is treated as a supply that is not made for *consideration to the extent that it is made in return for another supply that complies with requirements imposed by or under an *Australian law. | this section overrides those regulations in relation to the payment. | (4) This section has effect despite section 9-15 (which is about consideration). | Giving a deposit as security does not constitute consideration | Appendix 2 - Legislative references: This Appendix sets out South Australian Acts and regulations considered in preparing the Ruling. It does not form part of the binding public ruling. | (1) A council is a body corporate with perpetual succession and a common seal. | (2) A council bears the name assigned to it under this Act. | (3) A council consists of the members appointed or elected to the council in accordance with this Act or the Local Government (Elections) Act 1999 . | 36 General powers and capacities | (3) A council should, in the arrangement of its affairs, take reasonable steps to separate its regulatory activities from its other activities. | (4) A council must not do anything inconsistent with a law of the State or Commonwealth. | (2) Fees or charges under subsection (1)(a), (b) or (c) need not be fixed by reference to the cost to the council. | (2a) Fees or charges under subsection (1)(d) must not exceed a reasonable estimate of the direct cost to the council in providing the information, materials, copies or extracts. | a council may not fix or impose a fee or charge in respect of that matter. | (6) The council must keep a list of fees and charges imposed under this section on public display (during ordinary office hours) at the principal office of the council. | the council must up-date the list referred to in subsection (6) and take reasonable steps to bring the fee or charge, or the variation of the fee or charge, to the notice of persons who may be affected. | Legislative References: ANTS(GST)A 1999 ANTS(GST)A 1999 7-1(1) ANTS(GST)A 1999 9-5 ANTS(GST)A 1999 9-15 ANTS(GST)A 1999 9-30(1) ANTS(GST)A 1999 9-30(2) ANTS(GST)A 1999 9-39 ANTS(GST)A 1999 Subdiv 38-D ANTS(GST)A 1999 38-85 ANTS(GST)A 1999 Subdiv 38-I ANTS(GST)A 1999 38-145 ANTS(GST)A 1999 38-285 ANTS(GST)A 1999 38-290 ANTS(GST)A 1999 38-295 ANTS(GST)A 1999 38-300 ANTS(GST)A 1999 Subdiv 40-A ANTS(GST)A 1999 Subdiv 40-B ANTS(GST)A 1999 40-35 ANTS(GST)A 1999 Div 81 ANTS(GST)A 1999 81-10 ANTS(GST)A 1999 81-10(1) ANTS(GST)A 1999 81-10(2) ANTS(GST)A 1999 81-10(4) ANTS(GST)A 1999 81-10(5) ANTS(GST)A 1999 81-15 ANTS(GST)A 1999 Div 82 ANTS(GST)A 1999 82-5 ANTS(GST)A 1999 82-10 ANTS(GST)A 1999 Div 99 ANTS(GST)A 1999 99-5(1) ANTS(GST)A 1999 195-1 ANTS(GST)R 2019 ANTS(GST)R 2019 81-10.01 ANTS(GST)R 2019 81-10.01(1)(c) ANTS(GST)R 2019 81-10.01(1)(d) ANTS(GST)R 2019 81-10.01(1)(f) ANTS(GST)R 2019 81-10.01(1)(h) ANTS(GST)R 2019 81-15.01 ANTS(GST)R 2019 81-15.01(a) ANTS(GST)R 2019 81-15.01(d) ANTS(GST)R 2019 81-15.01(f) ANTS(GST)R 2019 81-15.02 ITAA 1997 ITAA 1997 995-1 TAA 1953 A New Tax System (Family Assistance) (Administration) Act 1999 Development Act 1993 (SA) Dog and Cat Management Act 1995 (SA) Freedom of Information Act 1991 (SA) Freedom of Information Act 1991 29 Land and Business (Sale and Conveyancing) Act 1994 (SA) Land and Business (Sale and Conveyancing) Act 1994 7 Local Government Act 1999 (SA) Local Government Act 1999 (SA) 35 Local Government Act 1999 (SA) 36 Local Government Act 1999 (SA) 132 Local Government Act 1999 (SA) 187 Local Government Act 1999 (SA) 188 Local Government Act 1999 (SA) Schedule 5 Local Government (Elections) Act 1999 (SA) Road Traffic Act 1961 (SA)


Legislative references: 45. The following South Australian Acts were considered in preparing this Ruling: | 46. Sections 35, 36 and 188 of the Local Government Act 1999 (SA) state: | © AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA | You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products). | Not previously issued as a draft
Other references: Intergovernmental Agreement on Federal Financial Relations