GST – DIVISION 81 FEES AND CHARGES ARE NOT GST-FREE
11 May 2006
For BAS purposes and generally for GST purposes, entities are required to determine into which of FOUR GST categories, a GST transaction falls. These four categories are:
Taxable;
GST-free;
Input taxed;
Outside the scope of GST.
‘Supplies’ falling into ‘GST-free and Outside the scope’ have two things in common:
no GST is payable on any ‘supplies’;
the entity making the ‘supply’ is entitled to claim input credits in respect of related acquisitions.
More importantly, there is a major difference between GST-free and Outside the scope ‘supplies’:
Supplies which are GST-free appear on the BAS;
‘Supplies’ which are outside the scope of GST, do not appear on the BAS.
"Fees and charges that are covered in the Treasurer's
Determination under Division 81 of the main GST Act are NOT GST-FREE,
however they are Out of Scope of GST, and therefore DO NOT appear on the
BAS"