On 1 March 2000 I gazetted a Determination that lists the taxes, fees and other Government charges which will not be subject to the GST.
The Commonwealth, and the States and Territories (in consultation with local government) have nominated the taxes, fees and charges which are to be exempted from GST. This is in accordance with broad principles set out in the Intergovernmental Agreement to exclude taxes and regulatory charges from the application of the GST.
I wrote to my Ministerial Council counterparts in the States and Territories on 29 January 2000 seeking their agreement to a draft Determination. All the States and Territories have now agreed that this Determination be made. Accordingly, the Determination was gazetted on 1 March 2000.
All revenue from the GST goes to the States and Territories.
The list of taxes, fees and charges which will not be subject to GST is available on the Treasury website at http://www.treasury.gov.au/d81/