GST related information
The Federal Government introduced the Goods and Services Tax (GST) on 1 July 2000 as part of national tax reform. This page brings together all the information available on the OSR web page regarding national tax reform and State taxes and subsidies with particular emphasis on GST.
A good place to start for general information on national tax reform impacts on State Taxes, is the article published in the August 2000 Edition of the Revenue Queensland on 'GST and State Taxes.' This article answers frequently asked questions on the subject.
Revenue rulings are rulings which have been specifically developed to cover State taxes and their interaction with the GST. For example, for rental and credit business clients, there are rulings to assist. In addition, the following specific information bulletins may be of interest.
Payroll tax clients - you may like to refer to Information Bulletin 4.
Fuel subsidy clients - you may like to refer to Information Bulletin 16.
Please refer to the GST and Related Matters Act 2000 - Information Bulletin for information on how GST and national tax reform affects the Duties Act 2001, Stamp Act 1894, Payroll Tax Act 1971 and Fuel Subsidy Act 1997. Other information bulletins are available as well.
Note: OSR administers State Taxes. GST, on the other hand, is a Commonwealth tax administered by the Australian Taxation Office (ATO). If you have any questions regarding the application of the GST, you should contact the ATO.
