Note: GST is a Commonwealth tax administered by the Australian Taxation Office (ATO) and is not administered by us. If you have any questions regarding the application of the GST, contact the ATO.
The following sources contain information about GST in relation to state taxes:
- Public Ruling GEN007—Application of GST to certain state taxes, fees and charges
- Payroll tax information bulletin 4 (PDF 35 K)
- Fuel Subsidy information bulletin 16.1 (PDF 190 K)
- GST and state taxes (PDF 35 K)—how the GST has affected our administrative procedures
- GST and Related Matters Act 2000 information bulletin (PDF 120 K)—information on how GST and national tax reform affects the Duties Act 2001, the Stamp Act 1894, the Payroll Tax Act 1971 and the Fuel Subsidy Act 1997
- Revenue Queensland August 2000 edition (PDF 135 K)—general information on the effect of GST on state taxes.
See Paying duty on GST-inclusive amounts for specific information on the effect of GST on calculating duty.