GST may be a component of transactions that are liable for the following duties:
- transfer duty
- insurance duty
- motor vehicle duty.
Most other taxes that we administer will not include GST.
Specific rulings outline the effect of GST on calculating duty in a number of areas. See the following Public Rulings for more information:
- DA011.1—Transfer duty on dutiable transactions subject to GST
- DA353.1—Insurance duty on contracts of general insurance subject to GST
- DA356.1—Insurance duty on policies of accident insurance under the Workers' Compensation and Rehabilitation Act 2003 subject to GST
- DA378.1—Vehicle registration duty on the registration or transfer of vehicles subject to GST
- PTA008—GST considerations for the calculation of payroll tax liability.
See the Australian Tax Office website and GST-related information for more information about GST.