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Wednesday, 24 November 1999
Page: 12600


Mr Crean asked the Treasurer, upon notice, on 20 September 1999:

Does the GST apply to payments of taxes and other charges, except those taxes and other charges that are excluded from the GST by a determination of the Treasurer; if so, (a) how many determinations has he made and (b) what taxes and charges have been excluded from the GST by the determinations.


Mr Costello (Treasurer) —The answer to the honourable member's question is as follows:

All States and Territories signed the Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations in June 1999. In signing, States and Territories agreed that the GST should not apply to some taxes, levies and charges. The parties to the Agreement are currently in the process of agreeing on a list of taxes, levies and other charges that will be outside the scope of the GST. The complete list will be promulgated by a determination by the Commonwealth Treasurer as set out in section 81-5 of A New Tax System Act 1999.