EXPLANATORY STATEMENT

Issued by Authority of the Minister for Revenue and Assistant Treasurer

Purpose

The purpose of the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2006 (No.2) [Determination 2006 (No.2)] is to list those taxes, fees and charges that are excluded from the scope of the goods and services tax (GST) base.

Background

Division 81 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) provides that the GST applies to payments of taxes, fees and charges, except those taxes, fees and charges that are excluded from the GST by a determination of the Treasurer. Specifically, section 81-5 of the GST Act deems all payments of taxes, fees or charges to be consideration for a supply except for those specified in a written determination of the Treasurer. This section is designed to allow taxes, fees and charges to be excluded from the scope of the GST base.

Parallel to the legislative implementation of the GST package, the Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations (IGA) was signed in June 1999. This document outlined a process for deciding the taxes, fees and charges to be included in the determination under Division 81 of the GST Act. The IGA provided that it would be the role of the Ministerial Council (the Commonwealth, State and Territory Treasurers) to compile the list of taxes and other compulsory charges that would be outside the scope of the GST. This would require on‑going review and adjustments as necessary.

The Commonwealth, States and Territories decided that the following taxes, fees and charges should be included on the list:

taxes that are in the nature of a compulsory impost for general purposes; and
regulatory charges that do not relate to particular goods or services.

As part of the on-going review and adjustment process, Determination 2006 (No.2) was made. The Ministerial Council compiled and agreed to the determination that was made by the Minister for Revenue and Assistant Treasurer on 5 December 2006.

Determination 2006 (No.2) revoked the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2006 (Determination 2006) and replaced it with a comprehensive new determination.

Explanation of the determination

The determination has five sections:

Section 1: specifies the name of the determination as the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2006 (No.2);

Section 2: specifies that the determination commences on 1 January 2007;

Section 3: defines ‘Act’ as meaning the A New Tax System (Goods and Services Tax) Act 1999;

Section 4: is the operative provision. It provides that the taxes, fees and charges listed in Schedule 1 will not be consideration for the purposes of the GST.

Section 5: specifies that Determination 2006 is repealed.

Schedule 1

Schedule 1 lists the taxes, fees and charges that meet the general principles set out in the IGA and that have been agreed by the Ministerial Council to be outside the scope of the GST.

Schedule 1 is divided into the nine relevant jurisdictions: the Commonwealth, the six States and two Territories. Local government taxes, fees and charges are included in the appropriate State or Territory list. Within each jurisdiction, the taxes, fees and charges have been classified according to the relevant portfolio. The taxes, fees and charges are identified by their name, the relevant statute and, where necessary, a more detailed description. Attachment A contains the additions, deletions and amendments (excluding machinery of government, for example, renaming of departments), which specify how Determination 2006 (No.2) differs from Determination 2006.

Accordingly, taxes, fees and charges specified in Schedule 1 will not be regarded as consideration for the purposes of the GST. Therefore, they will not be levied inclusive of GST. A government charge that is not included in Schedule 1 could be subject to GST where it constitutes consideration for a taxable supply.

Determination 2006 (No.2) is effective from 1 January 2007.

Attachment A

Commonwealth changes

Additions

Item	Australian tax, fee or charge	Australian law	Notes
EMPLOYMENT AND WORKPLACE RELATIONS
5.6	Application fees	The Trades Persons Rights (Cost Recovery) Regulations 1993.	Under section 3 (1) (3) and section 4 of The Trades Persons Rights (Cost Recovery) Regulations 1993 to be paid by applicants in respect of making an application for a Trades Certificate
IMMIGRATION AND MULTICULTURAL AFFAIRS
	Applications fee	Migration Regulations 1994 Regulation 1.20UK	For approval as approved trade skills training sponsor
COMMUNICATIONS, INFORMATION TECHNOLOGY AND THE ARTS
Australian Communications and Media Authority
3.20	Fees	Do Not Call Register Act 2006	Application fee to access the Do Not Call Register
3.21	Fees	Postal Industry Ombudsman Act 2006	Investigations with respect to the provision of a postal or similar service
ATTORNEY-GENERAL’S
	Marshal’s costs and expenses	Admiralty Rules 1988, rules 41 and 69	Payable in respect of the arrest, custody and sale or release of a ship or other property under the Admiralty Act 1988.

Amendments

Item	Australian tax, fee or charge	Australian law	Notes
EMPLOYMENT AND WORKPLACE RELATIONS
Comcare
5.1	Levy	Seafarers Rehabilitation and Compensation Levy Act 1992 section 4.	Payable by certain employers in the Australian Shipping Industry under the Commonwealth seafarers workers' compensation scheme to provide funding for the safety-net fund for the Commonwealth seafarers workers compensation scheme
5.4	Licence fees and other fees	Safety, Rehabilitation and Compensation Act 1988 section 104a	When a corporation applies for a licence, Comcare charges the corporation the cost of considering the application. While the licence is in force, there is a fee payable annually.
Australian Industrial Registry
5.7	Fee	Workplace Relations Act 1996, section 644	For application to the Australian Industrial Relations Commission to deal with termination
IP Australia
12.75	Plant breeder’s rights access charges	Plant Breeder's Rights Act No. 110 of 1994 Plant Breeder's Rights Regulations 1994, Statutory Rules 1994 No. 352
HEALTH AND AGEING
Private Health Insurance Ombudsman
10.14	Private health insurance complaints levy	Private Health Insurance Complaints Levy Act 1995 and Private Health Insurance Complaints Levy Regulations 1995	Levy is payable by registered organisations conducting health insurance business for the funding of the PHIO
Australia Radiation Protection and Nuclear Safety Agency
10.15	Application fees	Australian Radiation Protection and Nuclear Safety Act 1998 (the ARPANS Act)	A set fee that applies for any application for a licence under the ARPANS Act
10.16	Annual charges	Australian Radiation Protection and Nuclear Safety (Licence Charges) Act 1998, sections 4 and 5	An annual fee for holding a licence under the ARPANS Act
10.17	Fees charged to issue permits	Customs (Prohibited Imports) Regulations 1956, regulation 4R	For processing application for a permit to import radioactive sources
10.48	Fees and charges for NICNAS registration	Industrial and Chemicals (Notification and Assessment) Act 1989
FOREIGN AFFAIRS AND TRADE
9.2	Charge on uranium ore producers	Nuclear Non-Proliferation (Safeguards) Act 1987 Nuclear Safeguards (Producers of Uranium Ore Concentrate) Act 1993	Charge on uranium ore concentrate production and exports.

Deletions

Item	Australian tax, fee or charge	Australian law	Notes
Australian Industrial Registry
5.7	Fee	Workplace Relations Act 1996, section 267	For the issue by Registrar of certificate stating that a person’s beliefs prevent the person from joining a union
ATTORNEY-GENERAL’S
2.13	Fee for classification of a film	Classification (Publications, Films and Computer Games Regulations, regulation 5
2.17	Application fee	Classification (Publications, Films and Computer Games) Regulations, regulation 9	For certificate of exemption for a film for advertising purposes
COMMUNICATIONS, INFORMATION TECHNOLOGY AND THE ARTS
Australian Communications and Media Authority
3.5	Fee	Australian Communications and Media Authority Act 2005.	Application for a submarine installation permits

New south wales

Additions

Item	Australian tax, fee or charge	Australian law	Notes
COMMERCE
DEPARTMENT OF COMMERCE
OFFICE OF FAIR TRADING
3.13	Co-operative Housing & Starr-Bowkett Society fees	Co-operative Housing & Starr-Bowkett Societies Act 1998	Fees for: registration, rule alteration, approval for disclosure statement late lodgment of annual report, lodgment of special resolution and other lodgments duplicate certificate inspection and copy of prescribed document Application to Registrar for certificate, consent, determination, review, exemption and other approvals
NSW OFFICE OF LIQUOR, GAMING AND RACING
11.24	Hardship application fees – clubs and hotels	Gaming Machine Act 2001	Fee in relation to hardship application made by a club or a hotel, that the financial viability will be seriously threatened if it is not able to keep the additional approved gaming machines.

Amendments

Item	Australian tax, fee or charge	Australian law	Notes
NSW OFFICE OF LIQUOR, GAMING AND RACING
11.18	Application fees – gaming machine entitlements and transfer of poker machine entitlement	Gaming Machines Act 2001 Gaming Machine Regulation 2002	Application fees in relation to the operating of gaming machine entitlements including transfer of poker machine or gaming machine entitlements, variation of shutdown periods of gaming machines and allocation of free poker machine entitlements.
EDUCATION
6.1	Fees Paid To VETAB	Vocational Education And Training Accreditation Act 2005 And Guideline	Initial And Continuing Registration Of Providers, Courses And Locations

Victoria

Additions

Item	Australian tax, fee or charge	Australian law	Notes
DEPARTMENT OF HUMAN SERVICES
Osteopaths Registration Board
	Examination fees	Osteopaths Registration Act 1996	Examination fees for overseas qualified osteopaths undertaken in order to register in Victoria
DEPARTMENT OF JUSTICE
Victoria Police
	Vehicle impoundment charges	Road Safety and Other Acts (Vehicle Impoundment and Other Amendments) Act 2005	Charges (section 84L (f) (ii)) are imposed on members of the public in relation to towing and impoundment of vehicles (sections 84G and 84H) where a relevant offence has been committed against section 30(1). This is levied by Victoria Police.
DEPARTMENT OF SUSTAINABILITY AND ENVIRONMENT
Water Sector Group
	Contributions to water authorities for improvement of environmental and recreation areas	Water Act 1989 amended by Clause 54 (122ZC) of Water (Governance) Bill 2006	Contributions made by any public statutory body to water authorities for or towards the cost of improving an environmental and recreational area or providing or maintaining services in it.
DEPARTMENT OF PRIMARY INDUSTRIES
Petroleum Operations Branch
	Exploration Permit Fees	Petroleum (Submerged Lands) Regulation 2004 – Victorian legislation	Regulation 203
	Exploration Permit Fees per Block	Petroleum (Submerged Lands) Regulation 2004 – Victorian legislation	Regulation 203(1)
	Retention Licence Fees per Block	Petroleum (Submerged Lands) Regulation 2004 – Victorian legislation	Regulation 204
	Production Licence Fees per Block	Petroleum (Submerged Lands) Regulation 2004 – Victorian legislation	Regulation 205
	Pipeline Licence Fee	Petroleum (Submerged Lands) Regulation 2004 – Victorian legislation	Regulation 206
	Infrastructure Licence Fee	Petroleum (Submerged Lands) Regulation 2004 – Victorian legislation	Regulation 207
DEPARTMENT OF INFRASTRUCTURE
Public Transport Safety Victoria
	Fee to accompany an application for accreditation	Rail Safety Regulations 2006	Includes fees to accompany an application made by a tourist and heritage operator
	Fee for temporary accreditation	Rail Safety Regulations 2006
	Fees to be paid after accreditation granted	Rail Safety Regulations 2006	Including rail infrastructure managers, rolling stock operators and tourist and heritage rail operators.
	Annual fees	Rail Safety Regulations 2006	Including rail infrastructure managers, rolling stock operators and tourist and heritage rail operators.
	Fee for accreditation courtesy, hire and drive or private omnibus service	Public Transport Competition Act 1995, Public Transport Competition Regulations 1999	Includes application fee and annual accreditation fee.
	Fee for accreditation for any other road transport passenger service	Public Transport Competition Act 1995, Public Transport Competition Regulations 1999	Includes application fee and annual accreditation fee.

Amendments

Item	Australian tax, fee or charge	Australian law	Notes
DEPARTMENT OF JUSTICE
Victorian Commission for Gambling Regulation
	Application for commercial raffle organiser’s licence	Gambling Regulation (Commercial Raffle Organisers) Regulations 2006
	Application for renewal of commercial raffle organiser’s licence	Gambling Regulation (Commercial Raffle Organisers) Regulations 2006
	Infringements Court
	Penalty Reminder Notice	Infringements Regulations 2006	Penalty Reminder Notice Costs relating to unpaid Infringements
	Lodgement Fee	Infringements Regulations 2006	A Lodgement Fee relating to the lodgement of unpaid Infringements as lodged by Enforcement Agencies
	Enforcement Order Costs	Infringements Regulations 2006	Enforcement costs associated with making a Court Order on Unpaid Infringements
	Warrant Issue Fee	Infringements Regulations 2006	Warrant Issue Fee for the issuing of a warrant on an unpaid Court Order (that has escalated from an unpaid infringement)
DEPARTMENT OF SUSTAINABILITY AND ENVIRONMENT
Land Management Branch
	Property certificates	Catchment and Land Protection Act 1994 (section 90)	Property certificates are issued upon request to conveyancing solicitors when properties are exchanged between parties.
Water Sector Group
	Volumetric fees associated with provision of water services	Water Industry Act 1994, Melbourne Metropolitan Board of Works 1958, Water Act 1989	Includes bulk water fees (variable)
DEPARTMENT OF PRIMARY INDUSTRIES
Bureau of Animal Welfare
	Domestic animals registry license	Domestic (Feral and Nuisance) Animals Act 1994 – Part 4A Regulation of the Permanent Identification of Dogs and Cats	A fee is paid each year that the domestic animals registry licence is granted or renewed. Licence holders must maintain records of Victorian domestic cats and dogs implanted with a permanent identification marker (microchip).
Animal Health Operations
	Identification tags (including applicator)	Livestock Disease Control Act 1994 Livestock Disease Control Regulations 1995	Section 9 Schedule 3 Includes cattle, sheep & goats.
SPORTS AND RECREATION
Local Government
	Garbage service establishment fee	Local Government Act 1989 Docklands Act 1991	Per sections 161,162 and 163
	Residential recycling	Local Government Act 1989 Docklands Act 1991	Per sections 161,162 and 163
PLANNING/ SUBDIVISION STATUTORY FUNCTIONS
	Garbage charge — residential	Local Government Act 1989 Docklands Act 1991	Per sections 161,162 and 163

Deletions

Item	Australian tax, fee or charge	Australian law	Notes
DEPARTMENT OF INFRASTRUCTURE
Public Transport Safety Victoria
	Accreditation as rail infrastructure manager	Transport (Rail Safety) Regulations 1998	Includes application for, and renewal of accreditation and temporary accreditation
	Accreditation as rolling stock provider or operator	Transport (Rail Safety) Regulations 1998	Includes application for, and renewal of accreditation and temporary accreditation
	Registration of manager of private siding	Transport (Rail Safety) Regulations 1998
	Accreditation of not-for-profit organisation	Transport (Rail Safety) Regulations 1998	Includes temporary accreditation

QUEENSLAND

Item	Australian tax, fee or charge	Australian law	Notes
Emergency services
5.6	Assessment and inspection fees	Building Fire Safety Regulation 1991	Fees for assessment or inspection of special fire services for building work under the Building Act
5.7	Inquiry and request fees	Building Fire Safety Regulation 1991	Fees for information regarding notices under Section 104G of the Fire and Rescue Service Act 1990
HEALTH
8.8	Nursing Registration	Nursing Act 1992 Nursing Regulation 2005	Application fee for registration or enrolment Application fee for temporary registration Application fee for authorisation to practise midwifery, mental health nursing or nursing in another area of nursing
8.19	Embryonic research fees	Research Involving Human Embryos and Prohibition of Human Cloning Act 2003	Application for a licence to use excess ART embryos
Industrial relations
10.23	Electrical licence fees	Electrical Safety Act 2002 Electrical Safety Regulation 2002	Application for reinstatement of an electrical worker’s licence
LOCAL GOVERNMENT
24.8	Public health fees	Health Regulation 1996 Health Act 1937 Public Health (Infection Control for Personal Appearance Services) Act 2003	Copy of the Research Register or part of it Copy of Inspection Program

western australia

Additions

Item	Australian tax, fee or charge	Australian law	Notes
Department of Consumer and Employment Protection
	Energy safety	Energy Safety Act 2006	Levy for funding technical and safety regulation of electricity and gas industries.
	Trade measurement	Trade Measurement Act 2006 and Trade Measurement Administration Act 2006	Fees that relate to complying with mandatory measurement standards.
Department for Planning and Infrastructure
	Bulk licensing	Road Traffic (Licensing) Regulations 1975	Fee designed to recover the costs associated with the bulk licensing facility, as required to be used by motor vehicle dealers for the registration of standard production, factory new, vehicles and trailers.

Amendments

Item	Australian tax, fee or charge	Australian law	Notes
Department for Planning and Infrastructure
21.31	Metro taxi licence fees	Taxi Act 1994 and Taxi Regulations 1995	Refers to annual administration fees, licence/transfer fees (including periodic payments) and plate fees established under this Act and associated regulations
21.32	Country taxi licence fees	Transport Co-ordination Act 1966, Transport Co‑ordination Regulations 1985, and Transport (Country Taxi-Car) Regulations 1982	Refers to annual administration fees, licence/transfer fees and plate fees established under this Act and associated regulations

south australia

Additions

Item	Australian tax, fee or charge	Australian law	Notes
2.22	Fees associated with the regulation of the seafood industry for food safety	Primary Produce (Food Safety Schemes) Act 2004 Primary Produce (Food Safety Schemes) (Seafood) Regulations 2006	Producers of bivalve molluscs are accredited
2.23	Fees associated with the regulation of land development	Development Act 1993	Non-complying Development Assessment fee Non-complying Development Administration fee DAC Consultation Report fee Development Authorisation (Staged Consents) fee Crown Development Variation of a development authorisation Levy on Development Plan Assessment fee Registration of a Land Management Agreement Application to the Minister for an approval under S.101 (prescribed qualifications) Application to extend any consent or approval under Reg. 48
4.36	Fees associated with the Professional Standards Council	Professional Standards Act 2004 Professional Standards Regulations 2006	Application for approval of, amendment to, or revocation of, a scheme for limiting the occupational liability of members of an occupational association Annual membership fees
11.3	Fees associated with the prevention of cruelty to animals	Prevention of Cruelty to Animals Act 1985	Charge for costs and expenses reasonably incurred in seizing, treating and caring for an animal
11.4	Fees associated with the management of dogs and cats	Dog and Cat Management Act 1995	Accreditation of procedures and training programs and other functions related to ownership or effective management of dogs and cats Application for transfer of ownership of pets Charge for costs and expenses incurred by a Council in relation to taking action under the Act
11.5	Fees related to the protection of the environment	Environment Protection Act 1993 Environment Protection (Sea Dumping) Act 1984	Charge for costs incurred by the State, the Minister, the Authority or other Authority under the Act Fee in respect of action to investigate contravention of the Act Application for a permit Additional licence fee for the cost of a public notice
11.6	Fees associated with legislation relating to crown lands	Crown Lands Act 1929	Application for/to: Perpetual lease or agreement Allotment of town lands Cost of publishing a notice in the Gazette For preparing a land grant, lease etc Registration of a transfer of interest Preparation of documents Processing any transaction
11.7	Fees associated with the conservation of Flora and Fauna and regulation of hunting	National Parks and Wildlife Act 1972	Provision of sealed tags Licence for activities that require authorisation Application for a plastic card permit Permits to take, keep and sell protected animals
11.8	Registration and licence fees associated with the regulation of radioactive substances	Radiation Protection and Control Act 1982	Charge for recovery of costs and expenses incurred by the Minister in taking action under the Act
11.9	Costs associated with dolphin protection	Adelaide Dolphin Sanctuary Act 2005	Charge for reasonable costs and expenses incurred by the Minister in taking action under the Act
11.10	Fees in relation to waters licences issued	River Torrens Acquisition Act 1970	Provision of a water licence
11.11	Fees and charges in relation to wilderness protection	Wilderness Protection Act 1992	Permit to enter a prohibited area Licence for sightseeing and scientific expedition Licence to carry on a business in a wilderness area
12.1	Fees associated with natural resources management	Natural Resources Management Act 2004	Application for water meter test Fee for water meter rental and maintenance
15.10	Fees associated with access to Local Government council documents	Freedom of Information Act 1991	Fee for photocopying of council documents

Amendments

Item	Australian tax, fee or charge	Australian law	Notes
2.1	Fees associated with the regulation of the search for and mining of petroleum	Petroleum Act 2000	Annual Licence Fees Application Fees: for a licence … (continues)
2.2	Fees associated with the regulation of exploration for and exploitation of petroleum resources in submerged lands adjacent to the coasts of South Australia	Petroleum (Submerged Lands) Act 1982	Annual permit/licence fee
2.3	Fees associated with the regulation and control of mining operations	Mining Act 1971	Application, preparation and renewal fees for Mining lease, Retention lease, Miscellaneous purposes lease or Exploration lease.
2.6	Petroleum and Mining Royalties payable under Acts or Indenture Agreements	Mining Act 1971 Broken Hill Proprietary Company’s Indenture Act 1937 Broken Hill Proprietary Company’s Steel Works Indenture Act 1958 Roxby Downs (Indenture Ratification) Act 1982	Royalty fees based on value or volume of production
2.11	Post Entry Quarantine Charges	Quarantine Act 1908*	Regulatory charges associated with post entry quarantine requirements
2.19	Fees associated with the regulation of the processing and sale of meat	Primary Produce (Food Safety Schemes) Act 2004 Primary Produce (Food Safety Schemes) (Meat Industry) Regulations 2006	Application for accreditation Amendment and transfer of accreditation and annual fee
8.10	Fees associated with public access to documents	Freedom of Information Act 1991	Fees for dealing with an application and providing access to agency documents
8.18	Fees associated with access to official records	State Records Act 1997	Minimum fee
11.1	Fees associated with the conservation of places of heritage value	Heritage Places Act 1993	Certified copy of an entry in the register or in the inventory attached to the register
11.3	Fees associated with the prevention of cruelty to animals	Prevention of Cruelty to Animals Act 1985	Research and Teaching licences — application and renewal fees
11.6	Fees associated with legislation relating to crown lands	Crown Lands Act 1929	Surrender of a lease For preparing a land grant, lease etc Production in Land Titles Office of relevant documents for land grants, certificates of title, leases etc
11.7	Fees associated with the conservation of Flora and Fauna and regulation of hunting	National Parks and Wildlife Act 1972	Native plants (take, gift and sell) permits Protected animals farming or harvesting permit fees Application for approval of premises Royalty — in relation to taking native plants or a protected animal, a protected animal’s carcass, skin or egg including for personal use or pursuant to a permit.
11.8	Registration and licence fees associated with the regulation of radioactive substances	Radiation Protection and Control Act 1982	Registration fees for: sealed radioactive sources; radiation apparatus; and premises in which unsealed radioactive substances are handled or kept.
12.1	Fees associated with natural resources management	Natural Resources Management Act 2004	Application for a notation, or to remove a notation, on register of water licences
15.1	Local government rates	Local Government Act 1999	General rates applied to land ownership — must be based on either land value, or a fixed charge in combination with land value Service rates applied to land ownership and compulsory service charges in relation to a prescribed service (water supply, community waste water management systems, and waste (including recycling) and any other service prescribed by regulation)
15.5	Fees associated with the regulation of waste	Public and Environmental Health Act 1987	Wastewater management system application fee
15.7	Fees associated with impounding	Impounding Act 1920	Fees associated with the impounding of livestock and other property
15.10	Fees associated with access to Local Government council documents	Freedom of Information Act 1991	Fee for dealing with an application and giving access to council documents Application fee for a review of a determination made by a council under Part 3 of the Act (internal reviews)
15.11	Fees charged for referring a review of a valuation to the Valuer‑General	Local Government Act 1999	As per subsections 169(8) and (9) of the Act
15.13	Fees associated with regulation of public transport	Local Government Act 1934	Licences (country councils) required under council by‑laws pursuant to paragraph 667(1) 3 of the Act, relating to Taxis, Hire Cars, Buses and Couriers

Deletion

Item	Australian tax, fee or charge	Australian law	Notes
2.23	Fees associated with the regulation of land development	Development Act 1993	Application fee for a non-complying development
11.5	Fees related to the protection of the environment	Environment Protection Act 1993 Environment Protection (Sea Dumping) Act 1984	Ozone Registration Licence
14.2	Fees Associated with the regulation of Water and Sewerage Services	South Australian Water Corporation Act 1994	Freedom of Information Application

tasmania

Additions

Item	Australian tax, fee or charge	Australian law	Notes
Department of Tourism, Arts and the Environment
	Petroleum and chemical – Permit and Assessment Fees	Environmental Management and Pollution Control Act 1994	chemical works coal processing works oil refineries wood preservation works
	Manufacturing and mineral processing – Permit and Assessment Fees	Environmental Management and Pollution Control Act 1994	cement works ceramic works ferrous and non-ferrous metal melting metallurgical works mineral works pulp and paper works wood processing works textile bleaching and dyeing factories woodchip mills
	Waste treatment – Permit and Assessment Fees	Environmental Management and Pollution Control Act 1994	sewage treatment works waste depots
	Food production and animal and plant product processing – Permit and Assessment Fees	Environmental Management and Pollution Control (General Fees) Regulations 1995	abattoirs or slaughterhouses breweries and distilleries fish processing milk processing works produce processing works rendering or fat extraction Works wool scourers, tanneries or fellmongeries
	Extractive industries – Permit and Assessment Fees	Environmental Management and Pollution Control (General Fees) Regulations 1995	quarries extractive pits mines
	Material handling – Permit and Assessment Fees	Environmental Management and Pollution Control (General Fees) Regulations 1995	crushing, grinding or milling coal handling and washing
	Other – Permit and Assessment Fees	Environmental Management and Pollution Control (General Fees) Regulations 1995	fuel burning racing or testing venues laundries pre-mix bitumen plants
	Miscellaneous Fees	Environmental Management and Pollution Control (General Fees) Regulations 1995	Search of register Annual fee in respect of premises declared to be scheduled premises Submission to the Board of report on mandatory environmental audit Issue of determination by Board on voluntary environmental audit Issue or amendment of environment protection notice other than under section 44(2) of the Environmental Management and Pollution Control Act 1994 or in respect of a waste transport business Waste Transport Business Fee
	Petroleum and chemical – Program Fees	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations 1994	chemical works coal processing works oil refineries wood preservation works
	Manufacturing and Mineral Processing – Program Fees	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations 1994	cement works ceramic works ferrous and non-ferrous metal melting metallurgical works mineral works pulp and paper Works wood processing works textile bleaching and dyeing factories woodchip mills
	Waste treatment – Program Fees	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations 1994	sewage treatment works waste depots waste transport business
	Food production and animal plant product processing – Program Fees	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations 1994	abattoirs or slaughterhouses breweries and distilleries fish processing milk processing works produce processing works rendering of fat extraction works wool scourers, tanneries or fellmongeries
	Extractive industries – Program Fees	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations 1994	quarries extractive pits mines
	Material handling – Program Fees	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations 1994	crushing, grinding or milling coal handling and washing
	Other – Program Fees	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations 1994	fuel burning racing or testing venues laundries pre-mix bitumen plants
Department of Justice
	Fees	Relationships Regulations 2003	Fees prescribed under Schedule 1, including: A search of the Register (including issue of the relevant certificate) Application for search of the Register and issue of a certified copy of an entry or document not otherwise provided for Priority fee for processing a search of the Register Application to register a deed of relationship Application for the amendment of information in the Register not otherwise provided for • Application for the revocation of a deed of relationship
	Fees	Cooperatives Regulations 2003	All fees prescribed under Schedule 6, including: fees for applications to the Commissioner for Corporate Affairs regarding the establishment, structure, administration, management, registration and regulation of cooperatives under the Cooperatives Act 1999 fees for decisions, approvals, exemptions, permission, consent or registration by the Commissioner; lodgement fees registration fees fees for the issuance or copying of documents held by the Commissioner, certificates, and extracts from registers fees for the inspection of the Register of Cooperatives, the register of notifiable interests, or a managing controller's report fees for applications to the Tasmanian Registrar (the Commissioner for Corporate Affairs)
	Licence fees for electrical technicians (electricians)	Electricity Industry Safety and Administration Regulations 1999
	Licence fees for electrical contractors (operators of electrical businesses)	Electricity Industry Safety and Administration Regulations 1999
	Provisional licences (quasi electricians)	Electricity Industry Safety and Administration Regulations 1999
	Fee on approval of electrical goods prior to sale	Hydro Electric Commission (Electrical Approvals) Act 1992
	Electrical Contractors — licence application fee	Electricity Industry Safety and Administration Regulations 1999
	Electrical Contractors — late application fee	Electricity Industry Safety and Administration Regulations 1999
	Electricians — licence application fee	Electricity Industry Safety and Administration Regulations 1999
	Electricians — late application fee	Electricity Industry Safety and Administration Regulations 1999
	Provisional application fee	Electricity Industry Safety and Administration Regulations 1999
	Register inspection fee	Electricity Industry Safety and Administration Regulations 1999
	Register extract fee	Electricity Industry Safety and Administration Regulations 1999
	Licence duplicate fee	Electricity Industry Safety and Administration Regulations 1999
	Application for original approval fee	Hydro-Electric Commission (Electrical Approvals) Regulations 1992
	Certified copy of test results fee	Hydro-Electric Commission (Electrical Approvals) Regulations 1992
	Application for duplicate certificate of approval fee	Hydro-Electric Commission (Electrical Approvals) Regulations 1992
	Application for transfer of certificate of approval fee	Hydro-Electric Commission (Electrical Approvals) Regulations 1992
	Inspection of registrar fee	Hydro-Electric Commission (Electrical Approvals) Regulations 1992
	Copy of one entry in register fee	Hydro-Electric Commission (Electrical Approvals) Regulations 1992
	Application for design change fee	Hydro-Electric Commission (Electrical Approvals) Regulations 1992
	Licence application fee	Gas Act 2000
	Annual licence fee	Gas Act 2000
	Exclusive franchise fee	Gas Act 2000
	Register of licences inspection fee	Gas Act 2000
	Application fee for acceptance of safety case for gas installation	Gas Act 2000
	Licence fee	Gas Regulations 2001
	Pipeline licence application fee	Gas Pipeline Act 2000
	Pipeline licence renewal fee	Gas Pipeline Act 2000
	Annual fee	Gas Pipeline Act 2000
	Application fee for licence to construct or operate a pipeline	Gas Pipelines Regulations 2001
	Registered Plant Inspectors	Workplace Health and Safety Regulations 1998	Application fee Assessment fee Registration fee (Single Class) Registration Multiple Class Re-registration (Single Class) Re-registration Multiple Class Registration for additional plant classes Registration (Single to Multiple Class)
	Approval of design for a tank or IBC	Road Transport and Rail — Dangerous Goods Act 1998 and Dangerous Goods (Fees) Regulations 1998
	Application for bulk drivers licence fee	Road Transport and Rail — Dangerous Goods Act 1998 and Dangerous Goods (Fees) Regulations 1998
	Renewal bulk drivers licence fee	Road Transport and Rail — Dangerous Goods Act 1998 and Dangerous Goods (Fees) Regulations 1998
	Bulk vehicle licence	Road Transport and Rail — Dangerous Goods Act 1998 and Dangerous Goods (Fees) Regulations 1998
	Renewal bulk vehicle licence fee	Road Transport and Rail — Dangerous Goods Act 1998 and Dangerous Goods (Fees) Regulations 1998
	Applications	Dangerous Goods (Fees) Regulations 1998	approval of construction or operation of pipeline approval of site and construction of depot or alteration of licences depot
	Licences	Dangerous Goods (Fees) Regulations 1998	to import or export dangerous goods to sell blasting explosives to sell safety cartridges and propellant powder to sell fireworks to manufacture fireworks or explosives to keep explosives to keep any other dangerous goods including diesel fuel transfer of any licence
	Shotfirer’s permit	Dangerous Goods (Fees) Regulations 1998
	Permit for a fireworks display	Dangerous Goods (Fees) Regulations 1998
	Autogas installer’s registration fee	Dangerous Goods (Fees) Regulations 1998
	Registration fees	Plumbers and Gasfitters Registration Regulations 1987
	Fee for granting of duplicate certificate of registration	Plumbers and Gasfitters Registration Regulations 1987
	New assessment certificate; upgrade to National Certificate; Replacement Certificate	Industrial Safety, Health and Welfare (Fees) Amendment Regulations 1991
	Certificate Assessors — application fees; registration and re-registration	Workplace Health and Safety Regulations 1998
	Licensed Asbestos Assessors — application fees; registration and re-registration	Workplace Health and Safety Regulations 1998
	Annual registration fee	Architects Regulations 1997
	Application for registration	Architects Regulations 1997
	Certificate of registration	Architects Regulations 1997
	Request for and report from a Reporting Authority	Building Regulations 2004
	Application for and granting of Building Permit	Building Act 2000
	Application for and granting of Plumbing Permit or Special Plumbing Permit	Building Act 2000
	Application for and granting of Occupancy Permit	Building Act 2000
	Application for and granting of Temporary Occupancy Permit	Building Act 2000
	Application for and granting of building certificate	Building Regulations 2004
	Application for and granting of Certificate of Completion (Building Work)	Building Act 2000
	Application for and granting Certificate of Completion (Plumbing work)	Building Act 2000
	Application for and granting of a Permit to Proceed	Building Act 2000
	Application for and granting of a Permit of Substantial Compliance	Building Act 2000
	Applications and appeals to Building Appeal Board (Building)	Building Regulations 2004
	Applications and appeals to Building Appeal Board (Plumbing)	Plumbing Regulations 2004
	Service of Infringement Notice	Building Act 2000
	Building Permit levy	Building Regulations 2004
	Application for a long-term Security Sensitive Dangerous Substances permit – Base Fee	Security Sensitive Dangerous Substances Regulations 2005
	Additional Fee for each background check	Security Sensitive Dangerous Substances Regulations 2005
	Application fee for short-term Security Sensitive Dangerous Substances permit – Base Fee	Security Sensitive Dangerous Substances Regulations 2005
	Application to renew long-term Security Sensitive Dangerous Substances permit – Base Fee	Security Sensitive Dangerous Substances Regulations 2005
	Additional Fee for each background check	Security Sensitive Dangerous Substances Regulations 2005
	Replacement of permit (first time)	Security Sensitive Dangerous Substances Regulations 2005
	Replacement of permit (second or subsequent time)	Security Sensitive Dangerous Substances Regulations 2005
	Issue of Identity Card	Security Sensitive Dangerous Substances Regulations 2005
	Replacement of Identity Card (first time)	Security Sensitive Dangerous Substances Regulations 2005
	Replacement of Identity Card (second or subsequent time)	Security Sensitive Dangerous Substances Regulations 2005
	Nominee of new responsible worker	Security Sensitive Dangerous Substances Regulations 2005
	Workers’ rehabilitation and compensation fund levy under section 147	Workers Rehabilitation and Compensation Act 1988
	Nominal insurer levy	Workers Rehabilitation and Compensation Act 1988
	Special contribution	Workers Rehabilitation and Compensation Act 1988
	Initiating an amendment of a planning scheme	Land Use Planning and Approvals Act 1993
	Payment instead of increasing public open space	Local Government (Building and Miscellaneous Provisions) Act 1993
	Fee for instituting an appeal	Resource Management and Planning Appeal Tribunal Regulations 1993
	Conveyancers	Conveyancing Act 2004	Application to register Inspection of register
Department of Industry, Energy and Resources
	Testing of taximeter	Taxi Industry Regulations 1996
	Issue or replacement of sealing pliers	Taxi Industry Regulations 1996
Department of Primary Industries and Water
	Examination of Register	Living Marine Resources Management Act 1995
	Licence Fee for water authorities	Water Management Regulations 1999
	Notice of heritage works application	Sullivans Cove Waterfront Authority Act 2004
	Determination of applicability of provisions	Sullivans Cove Waterfront Authority Act 2004
	Titles – Sealed Plan	Sullivans Cove Waterfront Authority Act 2004
	Adhesion Order	Sullivans Cove Waterfront Authority Act 2004
	Certificate of approval	Sullivans Cove Waterfront Authority Act 2004	–

Amendments

Item	Australian tax, fee or charge	Australian law	Notes
Department of Justice
	Business Names	Business Names Act 1962	Search (including issue of extract) Application for Registration Renewal Certificate Statutory Declaration Minister’s Consent Availability Search Statement of Change Photocopies of documents
	Incorporated Associations	Associations Incorporation Act 1964	Search file Application for Registration Annual Returns Certificate of incorporation Association extract Photocopies of documents
	Bills of Sale	Bills of Sale Act 1900	Search Registration Objections to Registration Renewal Satisfaction Printed extract Memorandum of a Reloan Photocopies of documents
	Security and Investigations Agents	Security and Investigations Agents Act 2002	Application: For an agent licence For an employee licence To change particulars To add or remove an activity For a duplicate licence or identity card To advise of competency standards held To inspect register of licences For a copy of code of conduct, or part of a code of conduct
Department of Infrastructure, Energy and Resources
	Issue of replacement taxi licence number-plate or label	Taxi Industry Regulations 1996
Department of Primary Industries and Water
	Fish processing licence grant or renewal	Fisheries (General and Fees) Regulations 2006
	Marine farming licence renewal or variation	Fisheries (General and Fees) Regulations 2006
	Fishing Licence (abalone quota and dive) – renewal or transfer	Fisheries (General and Fees) Regulations 2006
	Application for a special authority	Animal Health Regulations 2006
	Application for section 61 licence to collect and possess reproductive material	Animal Health Regulations 2006
	Application fees	Animal Farming (Registration) Regulations 2005
	Registration fees	Animal Farming (Registration) Regulations 2005
Department of Health and Human Services
	Inspection of the list of approved laboratories (set by Director of Public Health under section 83)	Food Act 2003
	Application for registration of food business (set by individual councils under sections 87 and 130)	Food Act 2003
	Application for renewal of registration of food business (set by individual councils under sections 89 and 130)	Food Act 2003

Deletions

Item	Australian tax, fee or charge	Australian law	Notes
Department of Justice
	Limited Partnerships	Limited Partnerships Act 1908	Search Application for Registration Documents Lodged Certificate
	Search of the Register	Relationship Act 2003
	Amendment of information	Relationship Act 2003
	Certified copy of an entry	Relationship Act 2003
	Priority fee for processing a search of the Register	Relationship Act 2003
	Application for amendment of information	Relationship Act 2003
	Application to register a Deed of Relationship	Relationship Act 2003
	Application for the revocation of a Deed of Relationship	Relationship Act 2003
	Registration of a co-operative	Co-operatives Act 1999
	Application to Commissioner for Corporate Affairs	Co-operatives Act 1999
	Certificate of registration of rule alteration	Co-operatives Act 1999
	Lodgement of documents with the Commissioner for Corporate Affairs	Co-operatives Act 1999
	Copy of an entry in the register of co‑operatives	Co-operatives Act 1999
	Inspection of the register of co-operatives	Co-operatives Act 1999
	Inspection of prescribed documents	Co-operatives Act 1999
	Copy of documents	Co-operatives Act 1999
	Registration as a foreign society	Co-operatives Act 1999
Department of Primary Industries and Water
	Petroleum and chemical – Permit and Assessment Fees	Environmental Management and Pollution Control Act 1994	chemical works coal processing works oil refineries wood preservation works
	Manufacturing and mineral processing – Permit and Assessment Fees	Environmental Management and Pollution Control Act 1994	cement works ceramic works ferrous and non-ferrous metal melting metallurgical works mineral works pulp and paper works wood processing works textile bleaching and dyeing factories woodchip mills
	Waste treatment – Permit and Assessment Fees	Environmental Management and Pollution Control Act 1994	sewage treatment works waste depots
	Food production and animal and plant product processing – Permit and Assessment Fees	Environmental Management and Pollution Control (General Fees) Regulations 1995	abattoirs or slaughterhouses breweries and distilleries fish processing milk processing works produce processing works rendering or fat extraction works wool scourers, tanneries or fellmongeries
	Extractive industries – Permit and Assessment Fees	Environmental Management and Pollution Control (General Fees) Regulations 1995	quarries extractive pits mines
	Material handling – Permit and Assessment Fees	Environmental Management and Pollution Control (General Fees) Regulations 1995	crushing, grinding or milling coal handling and washing
	Other – Permit and Assessment Fees	Environmental Management and Pollution Control (General Fees) Regulations 1995	fuel burning racing or testing venues laundries pre-mix bitumen plants
	Miscellaneous Fees	Environmental Management and Pollution Control (General Fees) Regulations 1995	Search of register Annual fee in respect of premises declared to be scheduled premises Submission to the Board of report on mandatory environmental audit Issue of determination by Board on voluntary environmental audit Issue or amendment of environment protection notice other than under section 44(2) of the Environmental Management and Pollution Control Act 1994 or in respect of a waste transport business Waste Transport Business Fee
	Petroleum and chemical – Program Fees	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations 1994	chemical works coal processing works oil refineries wood preservation works
	Manufacturing and Mineral Processing – Program Fees	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations 1994	cement works ceramic works ferrous and non-ferrous metal melting metallurgical works mineral works pulp and paper Works wood processing works textile bleaching and dyeing factories woodchip mills
	Waste treatment – Program Fees	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations 1994	sewage treatment works waste depots waste transport Business
	Food production and animal plant product processing – Program Fees	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations 1994	abattoirs or slaughterhouses breweries and distilleries fish processing milk processing works produce processing works rendering of fat extraction works wool scourers, tanneries or fellmongeries
	Extractive industries – Program Fees	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations 1994	quarries extractive pits mines
	Material handling – Program Fees	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations 1994	crushing, grinding or milling coal handling and washing
	Other – Program Fees	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations 1994	fuel burning racing or testing venues laundries pre-mix bitumen plants
	Initiating an amendment of a planning scheme	Land Use Planning and Approvals Act 1993
	Payment instead of increasing public open space	Local Government (Building and Miscellaneous Provisions) Act 1993
	Fee for instituting an appeal	Resource Management and Planning Appeal Tribunal Regulations 1993
	Registration fee	Land Surveyors Act 1909
	Application for authorisation to import cattle	Animal Health Regulations 1996
	Licence fee for section 61 licence	Animal Health Regulations 1996
	Examinations: air freight; sea freight; other	Animal Health Regulations 1996
	Treatment, destruction, or supervision	Animal Health Regulations 1996
	In addition to the normal fee, overtime is to be applied	Animal Health Regulations 1996
	Application, cancellation, variation or extraction of registration	Fisheries (Licence Ownership and Interest) Registration Act 2001
Department of Health and Human Services
	Radiation control approvals	Radiation Control Regulations 1994	Application for approval of storage accommodation Application for approval of disposal site Application for grant of licence under subsection 12(1) of the Act Application for renewal of licence under subsection 12(6) of the Act
Department of Infrastructure, Energy and Resources
	Licence fees for electrical technicians (electricians)	Electricity Industry Safety and Administration Regulations 1999
	Licence fees for electrical contractors (operators of electrical businesses)	Electricity Industry Safety and Administration Regulations 1999
	Provisional licences (quasi electricians)	Electricity Industry Safety and Administration Regulations 1999
	Fee on approval of electrical goods prior to sale	Hydro Electric Commission (Electrical Approvals) Act 1992
	Electrical Contractors — licence application fee	Electricity Industry Safety and Administration Regulations 1999
	Electrical Contractors — late application fee	Electricity Industry Safety and Administration Regulations 1999
	Electricians — licence application fee	Electricity Industry Safety and Administration Regulations 1999
	Electricians — late application fee	Electricity Industry Safety and Administration Regulations 1999
	Provisional application fee	Electricity Industry Safety and Administration Regulations 1999
	Register inspection fee	Electricity Industry Safety and Administration Regulations 1999
	Register extract fee	Electricity Industry Safety and Administration Regulations 1999
	Licence duplicate fee	Electricity Industry Safety and Administration Regulations 1999
	Application for original approval fee	Hydro-Electric Commission (Electrical Approvals) Regulations 1992
	Certified copy of test results fee	Hydro-Electric Commission (Electrical Approvals) Regulations 1992
	Application for duplicate certificate of approval fee	Hydro-Electric Commission (Electrical Approvals) Regulations 1992
	Application for transfer of certificate of approval fee	Hydro-Electric Commission (Electrical Approvals) Regulations 1992
	Inspection of registrar fee	Hydro-Electric Commission (Electrical Approvals) Regulations 1992
	Copy of one entry in register fee	Hydro-Electric Commission (Electrical Approvals) Regulations 1992
	Application for design change fee	Hydro-Electric Commission (Electrical Approvals) Regulations 1992
	Licence application fee	Gas Act 2000
	Annual licence fee	Gas Act 2000
	Exclusive franchise fee	Gas Act 2000
	Register of licences inspection fee	Gas Act 2000
	Application fee for acceptance of safety case for gas installation	Gas Act 2000
	Licence fee	Gas Regulations 2001
	Pipeline licence application fee	Gas Pipeline Act 2000
	Pipeline licence renewal fee	Gas Pipeline Act 2000
	Annual fee	Gas Pipeline Act 2000
	Application fee for licence to construct or operate a pipeline	Gas Pipelines Regulations 2001
	Registered Plant Inspectors	Workplace Health and Safety Regulations 1998	Application fee Assessment fee Registration fee (Single Class) Registration Multiple Class Re-registration (Single Class) Re-registration Multiple Class Registration for additional plant classes Registration (Single to Multiple Class)
	Approval of design for a tank or IBC	Road Transport and Rail — Dangerous Goods Act 1998 and Dangerous Goods (Fees) Regulations 1998
	Application for bulk drivers licence fee	Road Transport and Rail — Dangerous Goods Act 1998 and Dangerous Goods (Fees) Regulations 1998
	Renewal bulk drivers licence fee	Road Transport and Rail — Dangerous Goods Act 1998 and Dangerous Goods (Fees) Regulations 1998
	Bulk vehicle licence	Road Transport and Rail — Dangerous Goods Act 1998 and Dangerous Goods (Fees) Regulations 1998
	Renewal bulk vehicle licence fee	Road Transport and Rail — Dangerous Goods Act 1998 and Dangerous Goods (Fees) Regulations 1998
	Applications	Dangerous Goods (Fees) Regulations 1998	approval of construction or operation of pipeline approval of site and construction of depot or alteration of licences depot
	Licences	Dangerous Goods (Fees) Regulations 1998	to import or export dangerous goods to sell blasting explosives to sell safety cartridges and propellant powder to sell fireworks to manufacture fireworks or explosives to keep explosives to keep any other dangerous goods including diesel fuel transfer of any licence
	Shotfirer’s permit	Dangerous Goods (Fees) Regulations 1998
	Permit for a fireworks display	Dangerous Goods (Fees) Regulations 1998
	Autogas installer’s registration fee	Dangerous Goods (Fees) Regulations 1998
	Registration fees	Plumbers and Gasfitters Registration Regulations 1987
	Fee for granting of duplicate certificate of registration	Plumbers and Gasfitters Registration Regulations 1987
	New assessment certificate; upgrade to National Certificate; Replacement Certificate	Industrial Safety, Health and Welfare (Fees) Amendment Regulations 1991
	Certificate Assessors — application fees; registration and re-registration	Workplace Health and Safety Regulations 1998
	Licensed Asbestos Assessors — application fees; registration and re-registration	Workplace Health and Safety Regulations 1998
	Annual registration fee	Architects Regulations 1997
	Application for registration	Architects Regulations 1997
	Certificate of registration	Architects Regulations 1997
	Request for and report from a Reporting Authority	Building Regulations 2004
	Application for and granting of Building Permit	Building Act 2000
	Application for and granting of Plumbing Permit or Special Plumbing Permit	Building Act 2000
	Application for and granting of Occupancy Permit	Building Act 2000
	Application for and granting of Temporary Occupancy Permit	Building Act 2000
	Application for and granting of building certificate	Building Regulations 2004
	Application for and granting of Certificate of Completion (Building Work)	Building Act 2000
	Application for and granting Certificate of Completion (Plumbing work)	Building Act 2000
	Application for and granting of a Permit to Proceed	Building Act 2000
	Application for and granting of a Permit of Substantial Compliance	Building Act 2000
	Applications and appeals to Building Appeal Board (Building)	Building Regulations 2004
	Applications and appeals to Building Appeal Board (Plumbing)	Plumbing Regulations 2004
	Service of Infringement Notice	Building Act 2000
	Building Permit levy	Building Regulations 2004
	Application for a long-term Security Sensitive Dangerous Substances permit – Base Fee	Security Sensitive Dangerous Substances Regulations 2005
	Additional Fee for each background check	Security Sensitive Dangerous Substances Regulations 2005
	Application fee for short-term Security Sensitive Dangerous Substances permit – Base Fee	Security Sensitive Dangerous Substances Regulations 2005
	Application to renew long-term Security Sensitive Dangerous Substances permit – Base Fee	Security Sensitive Dangerous Substances Regulations 2005
	Additional Fee for each background check	Security Sensitive Dangerous Substances Regulations 2005
	Replacement of permit (first time)	Security Sensitive Dangerous Substances Regulations 2005
	Replacement of permit (second or subsequent time)	Security Sensitive Dangerous Substances Regulations 2005
	Issue of Identity Card	Security Sensitive Dangerous Substances Regulations 2005
	Replacement of Identity Card (first time)	Security Sensitive Dangerous Substances Regulations 2005
	Replacement of Identity Card (second or subsequent time)	Security Sensitive Dangerous Substances Regulations 2005
	Nominee of new responsible worker	Security Sensitive Dangerous Substances Regulations 2005
	Workers’ rehabilitation and compensation fund levy under section 147	Workers Rehabilitation and Compensation Act 1988
	Nominal insurer levy	Workers Rehabilitation and Compensation Act 1988
	Special contribution	Workers Rehabilitation and Compensation Act 1988
	Long service leave contributions	Construction Industry (Long Service) Act 1997

australian capital territory

Addition

Item	Australian tax, fee or charge	Australian law	Notes
Department of Justice and Community Safety
ACT Emergency Services Agency
	Registration Fee	Emergencies Act 2004	Fee for registration of Automatic Fire Alarm System
	Registration Fee – additional	Emergencies Act 2004	Fee for second and subsequent alarm installation at the same protected premises
	Approval	Emergencies Act 2004	Approval for person to provide ambulance service under section 61 for medical treatment and transport
	Approval	Emergencies Act 2004	Approval for person to provide ambulance service under section 61 for medical treatment not including transport
	Approval	Emergencies Act 2004	Approval for person to provide a non-emergency ambulance service under section 61 for medical treatment and transport by an Intensive Care Paramedic Ambulance
	Approval	Emergencies Act 2004	Approval for person to provide transportation of patients not requiring emergency care by the Patient Transport Service under section 61
DEPARTMENT OF TREASURY
ACT Gambling and Racing Commission
	Fee on withdrawal of lottery application prior to assessment	Lotteries Act 1964	Fee applied to the withdrawal of a lottery application prior to assessment of the application
	Fee on withdrawal of lottery application after commencement of assessment	Lotteries Act 1964	Fee applied to the withdrawal of a lottery application after commencement of assessment of the application
	Fee to vary a lottery approval	Lotteries Act 1964	Fee applied to vary a lottery approval
Investment and Economics
	Licence and other fees	Motor Sport (Public Safety) Act 2006	All fee and charges payable to under this Act in relation to the regulation of motor sport activities
DEPARTMENT OF TERRITORY AND MUNICIPAL SERVICES
Community Infrastructure and Services
	Hire Car service accreditation	Road Transport (Public Passenger services) Act 2001	Annual and application fees payable under the Road Transport (General) Act 1999 for accreditation
	Restricted Hire Car Service Accreditation	Road Transport (Public Passenger services) Act 2001	Annual and application fees payable under the Road Transport (General) Act 1999 for accreditation
	Demand Responsive Service Accreditation	Road Transport (Public Passenger services) Act 2001	Annual and application fees payable under the Road Transport (General) Act 1999 for accreditation
	Leased Hire Car Licence	Road Transport (Public Passenger services) Act 2001	Annual fees payable under the Road Transport (General) Act 1999 for leased hire car licences
	Transferable leased taxi licence	Road Transport (Public Passenger services) Act 2001	Annual fees payable under the Road Transport (General) Act 1999 for transferable leased taxi licences
	Non-transferable leased taxi licence	Road Transport (Public Passenger services) Act 2001	Annual fees payable under the Road Transport (General) Act 1999 for non-transferable leased taxi licences
	Transfer of Taxi Licence	Road Transport (Public Passenger services) Act 2001	Fee payable under of Road Transport (General) Act 1999 for the transfer of a taxi licence
	Authorisation to operate a Demand Responsive Service	Road Transport (Public Passenger Services) Act 2001	Application fee (including renewal) payable under the Road Transport (General) Act 1999 for a Demand Responsive Service authorisation
Recreation and Land Management
	Assessment Fee	Heritage Act 2004	Fee payable for urgent assessment of Heritage Register Nominations
	Assessment Fee	Heritage Act 2004	Payment for copies of Heritage register entries
	Assessment Fee	Heritage Act 2004	Payment for request access to restricted information about aboriginal sites.
ACT PLANNING AND LAND AUTHORITY
	Architectural Practice Examination Submission Fee	Architects Act 2004	Fee to sit, re-sit, interview and use logbook for the Architectural Practice Examination

Amendments

Item	Australian tax, fee or charge	Australian law	Notes
DEPARTMENT OF TREASURY
ACT Gambling and Racing Commission
	Fee to vary lottery application	Lotteries Act 1964	Fee applied to vary a lottery application
ACT HEALTH
Canberra Hospital
	Medical Practitioner/Health Professional medical report preparation Fees	Health Act 1993	Preparation of a medical report by a treating medical practitioner/health professional appointed to or employed by ACT Health requiring no further examination of the patient
	Medical Practitioner/Health Professional medical report preparation Fees	Health Act 1993	Preparation of a medical report by a medical practitioner/health professional appointed to or employed by ACT Health who has not previously treated the patient and no further examination of the patient is required
	Medical Practitioner/Health Professional medical report preparation Fees	Health Act 1993	A report made by a treating medical practitioner/health professional appointed to or employed by ACT Health where a re-examination is required
	Medical Practitioner/Health Professional medical report preparation Fees	Health Act 1993	A report made by a treating medical practitioner/health professional appointed to or employed by ACT Health who has not previously treated the patient and where an examination is required
	Health records provided to patient's solicitor	Health Act 1993	Upon receipt of written consent from the patient for the solicitor to have copies of all or part of the health records - Provision of a copy of the health record or part thereof, e.g. Clinical notes, continuation notes, pathology materials (blockers and slides), pathology reports and charts
	Health records provided to an insurer	Health Act 1993	Upon written consent from the patient allowing the insurer to have copies of all or part of their Health records - Provision of a copy of the health record, or part thereof, e.g. Clinical notes, continuation notes, pathology materials (blockers and slides), pathology reports and charts
DEPARTMENT OF TERRITORY AND MUNICIPAL SERVICES
Community and Infrastructure Services
	Motor Vehicle Registration	Road Transport (Vehicle Registration) Regulation 2000	Fee payable pursuant to the Road Transport (General) Act 1999 for the grant, renewal or transfer of registration of any motor vehicle, including sedans, goods vehicles, tractors, trailers and motor cycles etc
	Number Plates	Road Transport (Vehicle Registration) Regulation 2000	Fee payable pursuant to the Road Transport (General) Act 1999 for the provision, replacement or remake of traders, standard and non-standard number plates as well as fees for reservation or transfer of such plates
	Driver Licences	Road Transport Regulation 2000	Fee payable pursuant to the Road Transport (General) Act 1999 for the grant or renewal of drivers’ licences, including learner, probationary, provisional and special licences as well as fee for written driving examinations for cars and motorbikes
	Bus service accreditation	Road Transport (Public Passenger Services) Act 2001	Annual and application fees payable under the Road Transport (General) Act 1999 for accreditation
	Taxi service accreditation	Road Transport (Public Passenger Services) Act 2001	Annual and application fees payable under the Road Transport (General) Act 1999 for accreditation
	Taxi Network accreditation	Road Transport (Public Passenger Services) Act 2001	Annual and application fees payable under the Road Transport (General) Act 1999 for accreditation
	Restricted hire car licence	Road Transport (Public Passenger services) Act 2001	Annual fees payable for under the Road Transport (General) Act 1999 for restricted hire car licences
	Restricted Taxi Licence	Road Transport (Public Passenger Services) Act 2001	Annual fees payable pursuant to the Road Transport (General) Act 1999 for restricted taxi licences

Deletion

Item	Australian tax, fee or charge	Australian law	Notes
Department of JUSTICE AND COMMUNITY SAFETY
ACT Emergency Services Agency
	Residential False Alarm fee	Emergencies Act 2004	Residential False Alarm fee
	Commercial false alarm fees	Emergencies Act 2004	Commercial false alarm fees
	Approval	Emergencies Act 2004	Approval for person to provide emergency, fire fighting or rescue services under section 61.
department of treasury
ACT Revenue Office
	Land Tax Equivalent	Australian Capital Territory (Self‑Government) Act 1988 (Cwlth), paragraph 37 (a)	Payment made at the direction of the Minister for Housing, by Housing ACT as an equivalent to Land Tax
ACT Gambling and Racing Commission
	General Tax	Casino Control Act 1988	Monthly tax payable on the Casino’s noncommission-based gross profits
	Commission-based player tax	Casino Control Act 1988	Monthly tax payable on the Casino’s completed commission-based profit
	Casino licence fee	Casino Control Act 1988	Annual fee applied to the holder of the Casino licence
	Exclusion application	Casino Control Act 1988	Fee applied to the application for exclusion from the casino
	Revocation of an Exclusion Notice application	Casino Control Act 1988	Fee applied to the application for revocation of an exclusion notice
	Authorised game approval	Casino Control Act 1988	Fee applied to the application for approval of an authorised game
	Alteration to the rules of a game approval	Casino Control Act 1988	Fee applied to the application for approval for alteration to the approved rules of a game
	Key employee licence application	Casino Control Act 1988	Fee applied to the application for a key employee licence
	Operations employee licence application	Casino Control Act 1988	Fee applied to the application for an operations employee licence
	Casino employee licence renewal application	Casino Control Act 1988	Fee applied to the application for renewal of casino employee licence
	Casino employee licence variation application	Casino Control Act 1988	Fee applied to the application for variation to casino employee licence
	Casino employee licence replacement application	Casino Control Act 1988	Fee applied to the application for replacement of casino employee licence
ACT HEALTH
Population Health
	Application fee for authorisation to use a drug of dependence in research of education	Drugs of Dependence Act 1989, section 32	Regulatory fee
	Renewal fee for authorisation to use a drug of dependence in research or education	Drugs of Dependence Act 1989, section 39	Regulatory fee
	Application fee for authorisation to place a drug of dependence in a first aid kit	Drugs of Dependence Act 1989, section 42	Regulatory fee
	Renewal fee for authorisation to place a drug of dependence	Drugs of Dependence Act 1989, section 50	Regulatory fee
	Application fee for authorisation to conduct a program that requires the use or possession by a person of a poison	Poisons and Drugs Act 1978, section 25	Regulatory fee
	Renewal fee for authorisation to conduct a program that requires the use or possession by a person of a poison	Poisons and Drugs Act 1978, section 31	Regulatory fee
Canberra Hospital
	Health Professional report preparation Fees	Health Act 1993	Preparation of a report by a treating health professional, other than a medical practitioner, appointed to or by ACT Health requiring no further examination of the patient
	Health Professional report preparation Fees	Health Act 1993	Preparation of a report by a treating health professional, other than a medical practitioner, appointed to or by ACT Health who has not previously treated the patient and no further examination is required
	Health Professional report preparation Fees	Health Act 1993	Preparation of a report by a treating health professional, other than a medical practitioner, appointed to or by ACT Health where a re-examination is required
	Health Professional report preparation Fees	Health Act 1993	Preparation of a report by a treating health professional, other than a medical practitioner, appointed to or by ACT Health who has not previously treated the patient and where an examination is required
ACT PLANNING AND LAND AUTHORITY
	Certificate of Electrical Safety	Electricity Safety Act 1971	Application fee for Notification of Electrical Work (NOEW) certificates
	Approval for electrical work	Electricity Safety Act 1971	Fee for the approval of electrical work (exclude building construction work)

NORTHERN TERRITORY

Addition

Item	Australian tax, fee or charge	Australian law	Notes
Department of Health and Community Services
Optometrists fees
	Authorisation as an Optometrist to use ocular therapeutics	Health Practitioners Act 2004, section 33	Registration

A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2006 (No. 2)

Administered by Department of the Treasury

Purpose

Background

Explanation of the determination

Attachment A

Commonwealth changes

Additions

Amendments

Deletions

New south wales

Additions

Amendments

Victoria

Additions

Amendments

Deletions

QUEENSLAND

western australia

Additions

Amendments

south australia

Additions

Amendments

Deletion

tasmania

Additions

Amendments

Deletions

australian capital territory

Addition

DEPARTMENT OF TREASURY

ACT Gambling and Racing Commission

Amendments

Deletion

NORTHERN TERRITORY

Addition

Interactions

Legislation content

Purpose

Background

Explanation of the determination

Attachment A

Commonwealth changes

Additions

Amendments

Deletions

New south wales

Additions

Amendments

Victoria

Additions

Amendments

Deletions

QUEENSLAND

western australia

Additions

Amendments

south australia

Additions

Amendments

Deletion

tasmania

Additions

Amendments

Deletions

australian capital territory

Addition

DEPARTMENT OF TREASURY

ACT Gambling and Racing Commission

Amendments

Deletion

NORTHERN TERRITORY

Addition

Interactions

Authorises

All Versions