TC18-08 Goods and Services Tax treatment of certain government taxes, fees and charges (Division 81 of the GST Act)

This circular applies to all agencies that impose taxes, fees and charges. It explains the actions that agencies must carry out under federal government regulation that affects the GST status of certain government taxes, fees and charges.

This Circular withdraws and replaces the previous 2012 Treasury Circular TC12-16, without change.

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Download TC18-08 Goods and Services Tax (GST) treatment of certain government taxes, fees and charges (Division 81 of the GST Act) PDF 253.46KB Current as of Friday, 09 May 2025.

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Type: Treasury Circulars (TC)
Author: NSW Treasury
Publication Date: 01 June 2018

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