EXPLANATORY STATEMENT

Issued by Authority of the Minister for Competition Policy and Consumer Affairs and Assistant Treasurer

Purpose

The purpose of the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2008 (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 2008 (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 18 June 2008.

Determination 2008 (No.2) repealed the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2008 (No.1) (Determination 2008 No.1) and replaced it with a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 2008 (No.2);

Section 2: specifies that the determination commences on 1 July 2008;

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 2008 (No.1) 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 changes such as the renaming of departments, and minor grammatical changes which do not change the meaning of the entry), which specify how Determination 2008 (No.2) differs from Determination 2008 (No.1).

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 2008 (No.2) is effective from 1 July 2008.

Attachment A - Additions, amendments and Deletions

Part 1 Commonwealth changes

Changes to Determination No. 2 2008

Numbers relate to new determination (No 2 2008)

Item	Australian tax, fee or charge	Australian law	Notes
BROADBAND, COMMUNICATIONS AND THE DIGITAL ECONOMY
EDUCATION, EMPLOYMENT AND WORKPLACE RELATIONS
ENVIRONMENT, WATER, HERITAGE AND THE ARTS
FINANCE AND DEREGULATION
INNOVATION, INDUSTRY, SCIENCE AND RESEARCH
PRIME MINISTER AND CABINET, DEPARTMENT OF CLIMATE CHANGE, OFFICE OF THE RENEWABLE ENERGY REGULATOR
RESOURCES, ENERGY AND TOURISM
3.16	Fees	Ombudsman Act 1976	Fees in relation to completed investigations by the Postal Industry Ombudsman with respect to the provision of a postal or similar service
4.1	Fee-HELP and OS‑HELP loan fee	Higher Education Support Act 2003	The ‘fee’ relates to loans for students in fee paying undergraduate and vocational education and training places and loans for costs associated with overseas study that contributes to an Australian higher education award.
9.18	Application fees	Food Standards Australia New Zealand Act 1991, section 66	For processing an application to develop or vary a food regulatory measure contained in the Australia New Zealand Food Standards Code, where the development or variation would confer an exclusive capturable commercial benefit on the applicant or where the applicant elects to have the application expedited
11.1	Fees associated with the Innovation Investment Fund Program	Industry Research and Development Act 1986,	Reference to section 20 deleted
11.2	Fees associated with the Pre-Seed Fund Program	Industry Research Development Act 1986,	Reference to section 20 deleted
13.4	Application fee	Offshore Petroleum Act 2006, section 220(2)	Exploration permit
13.5	Application fee	Offshore Petroleum Act 2006, sections 88(6)(b) and 220(2)	Exploration permit by cash bid
13.6	Application fee	Offshore Petroleum Act 2006, section 220(2)	Exploration permit for surrendered blocks
13.7	Application fee	Offshore Petroleum Act 2006, section 220(2)	Renewal of exploration permit
13.8	Application fee	Offshore Petroleum Act 2006, section 220(2)	Retention of lease
13.9	Application fee	Offshore Petroleum Act 2006, section 220(2)	Renewal of retention lease
13.10	Application fee	Offshore Petroleum Act 2006, section 220(2)	Production licence
13.11	Application fee	Offshore Petroleum Act 2006, section 220(2)	Production licence for surrendered blocks
13.12	Application fee	Offshore Petroleum Act 2006, section 220(2)	Production licence for an individual block
13.13	Application fee	Offshore Petroleum Act 2006, section 220(2)	Renewal of production licence
13.14	Application fee	Offshore Petroleum Act 2006, section 220(2)	Infrastructure licence
13.15	Application fee	Offshore Petroleum Act 2006, section 220(2)	Pipeline licence
13.16	Application fee	Offshore Petroleum Act 2006, section 220(2)	Variation of pipeline licence
13.17	Application fee	Offshore Petroleum Act 2006, section 220(2)	Special prospecting authority
13.18	Fee	Offshore Petroleum Act 2006, section 419	For release of data and information
13.19	Fee	Offshore Petroleum Act 2006, section 268	For entry of title of person as registered holder on Register following devolution of title or company name change.
13.20	Fee	Offshore Petroleum Act 2006, section 297(2)(3)	For the supply of a certified copy of or extract from Register
13.21	Fee	Offshore Petroleum Act 2006, section 297(4)(5)	For certificate issued by Designated Authority under the Act for evidentiary purposes
13.22	Search fee	Offshore Petroleum Act 2006, section 296(1)(2)	For search of Register
13.23	Approval and registration fees	Offshore Petroleum (Registration Fees) Act 2006, sections 5 and 6	Of transfers and dealings under Act
13.24	Registration fees	Offshore Petroleum (Registration Fees) Act 2006, sections 5 and 6	For related corporations
13.25	Permit and License Fees	Offshore Petroleum (Annual Fees) Act 2006, section 4	Exploration permit, retention lease, production licence, infrastructure licence, pipeline licence.
13.29	Offshore petroleum fees	Offshore Petroleum Act 2006, section 336	(States and Territories) (Ashmore and Cartier Islands)
13.30	Regulatory charges	Offshore Petroleum Act 2006, for accreditation under the Australian diver accreditation scheme	For accreditation under the Australian diver accreditation scheme

Additions to Determination No. 2 2008

Numbers relate to new determination (No 2 2008)

Item	Australian tax, fee or charge	Australian law	Notes
3.17	Fees	Radiocommunications Act 1992	Application fee for digital radio multiplex transmitter licence – foundation category 1 and 2
3.18	Datacasting Transmitter licence tax	Datacasting Transmitter Licence Fees Act 2006	Channel A datacasting transmitter licence tax
5.44	Application fee for an approval	Fuel Quality Standards Act 2000 section 14 and Fuel Quality Standards Regulations 2001, regulation 5	For an approval to vary a fuel standard or a fuel quality information standard
13.2	Fees and charges payable to the Australian Energy Regulator and Australian Energy Market Commission under the National Electricity Law.	Sections 47, 92, 125 and 156 of the Schedule to the National Electricity (South Australia) Act 1996 and any Regulations made for the purposes of those sections as applied by the sections 6 and 7 of the Australian Energy Market Act 2004 or any of the States and Territories.	Various fees under the co-operative National Electricity Law which is applied by the Commonwealth, New South Wales, Victoria, Queensland, South Australia, Tasmania and the Australian Capital Territory.
13.3	Fees and charges payable to the Australian Energy Regulator, National Competition Council and Australian Energy Market Commission, the dispute resolution body and Economic Regulation Authority (Western Australia) Commission under the National Gas Law.	Sections 85, 92, 102, 128, 151, 160, 181, 216 and 298 of the Schedule to the National Gas (South Australia) Act 2008 and any Regulations made for the purposes of those sections as applied by the sections 11A, 11B, 11J and 11K of the Australian Energy Market Act 2004 or any of the States and Territories.	Various fees under the co-operative National Gas Law which is applied by the Commonwealth, New South Wales, Victoria, Queensland, Western Australia, South Australia, Tasmania, the Australian Capital Territory and the Northern Territory.
13.31	Fee	Offshore Petroleum Act 2006, Section 337	Late penalty fee

Deletions to Determination No. 2 2008

Numbering relates to old determination (No 1 2008)

Item	Australian tax, fee or charge	Australian law	Notes
6.27	Fee	Environment Protection and Biodiversity Conservation Act 1999	For copy of Australian Heritage Council assessment or advice on nominations of places to the National and Commonwealth Heritage lists.
11.13	Application fees	Migration Regulations 1994 Regulation 1.20UK	For approval as approved trade skills training sponsor

Part 2 - New south wales

Changes to Determination No. 2 2008

Numbers relate to new determination (No 2 2008)

Item	Australian tax, fee or charge	Australian law	Notes
9.1	Waste Disposal Contributions	Protection of the Environment (Operations) Act 1997	Contributions under the Act for waste received at licensed waste facilities within New South Wales.
Including NSW Department of Health, Medical Board, Pharmacy Board, Dental Board, and Registration Boards for Chiropractors, Dental Technicians, Nurses and Midwives, Optical Dispensers, Optometrists, Osteopaths, Physiotherapists, Podiatrists, Psychologists and the Health Care Complaints Commission.
11.1	Legal costs	Chiropractors Act 2001; Dental Practice Act 2001; Medical Practice Act 1992; Nurses and Midwives Act 1991; Optometrists Act 2002; Osteopaths Act 2001; Pharmacy Practice Act 2005; Physiotherapists Act 2001; Psychologists Act 2001; Podiatrists Act 2003	Legal costs awarded in disciplinary proceedings by a Tribunal constituted under the relevant Act
11.6	Registration and other fees payable under the Act	Medical Practice Act 1992 and any Regulation made under that Act	All fees required to be paid to the New South Wales Medical Board for matters such as registration, annual renewal and re-registration, examination fees and administrative fees in relation to the Register
11.11	Registration and other fees payable under the Act	Osteopaths Act 2001 and any Regulation made under that Act	All fees required to be paid to the Osteopaths Registration Board for matters such as registration, annual renewal and re-registration, examination fees and administrative fees in relation to the Register

Additions to Determination No. 2 2008

Numbers relate to new determination (No 2 2008)

Item	Australian tax, fee or charge	Australian law	Notes
2.32	Fees	Succession Act 2006 and Succession Regulation 2008	Fees prescribed to accompany any will that is deposited with the Registrar of the Supreme Court
15.43	Water Licence and approval fees	Water Management Act 2000	Fees payable by applicants for lodgement, issue, transfer, amendment, renewal or extension of period of licences and approvals or the right to apply for licences
19.3	Busking permits	Sydney Harbour Foreshore Regulation 2006, clause 4(1)(g)	Fees received by the authority for regulated street entertainment including busking
19.4	Footpath Hoarding Permits	Sydney Harbour Foreshore Regulation 2006, clauses 4(1)(k) and 4(1)(l)	Fees received by the authority for the authorization of hoarding on an authority road or footpath
19.5	Shoring Permits	Sydney Harbour Foreshore Regulation 2006, clause 4(1)	Fees received by the authority for the authorization of temporary shoring structures on the authority property
19.48	Certificates	Heritage Act 1977, section 167	The Heritage Act provides for fees to be charged for section 167 certificates and for application fees to be charged under sections 60 and 140
19.49	Applications	Heritage Act 1977, sections 60 and 140
BUILDING PROFESSIONALS BOARD
19.50	Application fee for accreditation or renewal of accreditation (for all categories applied or in one application if these categories are A1, A2, A3 or B1 or any combination of them)	Building Professionals Act 2005	The Building Professionals Act 2005 requires that applications for accreditation and renewal of a certificate of accreditation be accompanied by the fee prescribed in the Building Professionals Regulation 2007
19.51	Application fee for accreditation or renewal of accreditation (for all categories applied or in one application if these categories are C1-C16 or D1 or any combination of them)	Building Professionals Act 2005	The Building Professionals Act 2005 requires that applications for accreditation and renewal of a certificate of accreditation be accompanied by the fee prescribed in the Building Professionals Regulation 2007
19.52	Application for replacement certificate of accreditation	Building Professionals Regulation 2007	Clause 19 of the Building Professionals Regulation 2007 requires accredited certifiers applying for the issue of a replacement certificate to pay a fee set out in Schedule 2.
19.53	Attendance at a continuing professional development course provided by the Board	Building Professionals Regulation 2007	Clause 21 of the Building Professionals Regulation 2007 requires that the fee, determined by the Board as representing the reasonable cost to the Board of providing the course, be paid to the Board for attendance at continuing professional development (CPD) course provided by the Board
19.54	Application under s109EA of the Environmental Planning and Assessment Act 1979 for approval of change of principal certifying authority or the giving of a notification under that section in relation to such a change	Environmental Planning & Assessment Act 1979 Building Professionals Act 2005 Building Professionals Regulation 2007	Applicants seeking the Board’s approval to replace the principal certifying authority (PCA) and persons providing notification of agreement to replace the PCA are required to pay the fee prescribed in Schedule 2 of the Building Professionals Regulation 2007
19.55	Application for exemption	Building Professionals Act 2005	An accredited certifier seeking an exemption from the Board from the conflict of interest requirements of s66(d) is required to pay the fee contained in Schedule 2 of Building Professionals Regulation 2007
19.56	Application for certificate under s91 of the Building Professionals Act 2005	Building Professionals Act 2005	Persons applying for a Certificate of evidence under s91 of the Building Professionals Act 2005 from the Director must pay the fee specified in Schedule 2 of the Building Professionals Regulation 2007
23.86	Provision of HIN plates	BoatCode Agency Scheme under the Water Traffic Regulations NSW	The cost to provide HIN plates to a Boatcode agent by NSW Maritime
23.87	Provision of HIN certificates	BoatCode Agency Scheme under the Water Traffic Regulations NSW	The cost to provide HIN certificates to a Boatcode agent by NSW Maritime

Deletions to Determination No. 2 2008

Numbering relates to old determination (No 1 2008)

Item	Australian tax, fee or charge	Australian law	Notes
2.2	Conduct money	Land and Environment Court Act 1979 Land and Environment Court Rules 1996, part 6, rule 1, incorporating Supreme Court Rules 1970, Part 37, rule 6	Fees associated with the production of documents pursuant to a subpoena
11.7	Licensing and other fees payable under the Act	Mental Health Act 1991 and any Regulation made under that Act	All fees required to be paid to the Department of Health for matters relating to the licensing of authorised hospitals
HERITAGE OFFICE
19.1	Certificates	Heritage Act 1977, section 167	The Heritage Act provides for fees to be charged for section 167 certificates and for application fees to be charged under sections 60 and 140
19.2	Applications	Heritage Act 1977, sections 60 and 140
23.77	Port Safety Operating Licence	Ports and Maritime Administration Act 1995	A Port Safety Operating Licence sets out performance standards for Port Corporations when exercising port safety functions. A periodic licence fee paid by a Port Corporation to the Minister for a Port Safety Operating Licence.
23.91	Integrated Development Application fees	Environmental Planning and Assessment Act 1979 Rivers and Foreshores Improvement Act 1948	Additional fee for assessing Development Applications referred by consent authorities where such developments require a Part 3A Permit under the Rivers and Foreshores Improvement Act 1948.
23.93	Permit under Part 3A	Rivers and Foreshores Improvement Act 1948	Fee for issuing a permit for work which is likely to affect protected waters or lands

part 3 - victoria

Changes to Determination No. 2 2008

Numbers relate to new determination (No 2 2008)

Item	Australian tax, fee or charge	Australian law	Notes
PUBLIC TRANSPORT CORPORATION TO DIRECTOR OF PUBLIC TRANSPORT
VICTORIAN REGISTRATION AND QUALIFICATIONS AUTHORITY
DEPARTMENT OF TRANSPORT
1.110	Travel agent’s licence	Travel Agents Regulations 2007 Travel Agents Act 1986.	Includes application, issue and renewal, for additional premises, for new premises, late renewal
1.111	Copy of travel agents register	Travel Agents Regulations 2007 Travel Agents Act 1986.	Fee for copy of Travel Agents Register Fee is updated by new regulations
3.30	Registration of medical practitioners	Health Professions Registration Act 2005	Pursuant to repeal of Medical Practice Act 1994

Additions to Determination No. 2 2008

Numbers relate to new determination (No 2 2008)

Item	Australian tax, fee or charge	Australian law	Notes
1.84	Application Fee	Owners Corporation Act No 69/2006 Under s 23 (1), 191, 201	Application for review payable to Victorian Property fund.
1.119	Owners Corporation manager licence	Owners Corporation Act 2006 Owners Corporation Regulation 2007	Includes application for registration, annual registration fee & late lodgement fee
WEAPON LICENSING
1.182	Chief Commissioners approval for prohibited weapons and body armour	Control of Weapons Act 1990	Charge / license fee payable on Chief Commissioner’s approval to possess prohibited weapons other than firearms (section 8C(1)).
1.183	Permit to acquire a paintball marker issued.	Firearms Act 1996	Fee payable on the issue of a permit to acquire a paintball marker if that person is the holder of a licence under Part 2 (Section 103)
1.184	Permit issued under section 56A for approved firearms collectors club	Firearms Act 1996	Fee payable on the granting of a permit to display firearms or ammunition (Section 56(3)a)
1.185	Permit issued under section 58AAA for approved firearms collectors club	Firearms Act 1996	Fee payable on the granting of a permit to carry or use firearms held under a collectors licence (Section 58(1))
1.310	Sports controlling body application fee	Gambling Regulation Regulations 2005	Prescribed fee to accompany an application for approval as a sports controlling body.
1.311	Application fee for commission determination	Gambling Regulation Regulations 2005	Prescribed fee to accompany an application for a determination
1.312	Application fee for a variation or revocation of determination	Gambling Regulation Regulations 2005	Prescribed fee to accompany an application for a variation or revocation of a determination
7.140	Late Exploration Permit Renewal Fee	Petroleum Regulations 2000	Regulation 51
7.141	Annual Production Licence Fee	Petroleum Regulations 2000	Regulation 50(3)
7.142	Annual Retention lease fee	Petroleum Regulations 2000	Regulation 50(2)
7.143	Annual Exploration Permit fee per km	Petroleum Regulations 2000	Regulation 50(1)
9.47	Cultural Heritage Permit Fees	Aboriginal Heritage Act 2006: Aboriginal Heritage Regulations 2007	Fee for application to the Secretary for an Aboriginal cultural heritage permit (Section 36(1))
9.48	Cultural Heritage Advice Fee	Aboriginal Heritage Act 2006: Aboriginal Heritage Regulations 2007	Fee for an application to the Secretary for advice as to whether a record exists on the Register in relation to a nominated area of land (Section 147(2))
10.51	Lodgement fee	Victorian Renewable Energy Act 2006	To lodge an annual energy acquisition statement
10.52	Transfer fee	Victorian Renewable Energy Act 2006	To transfer each Renewable Energy Certificate
VICTORIAN ENERGY EFFICIENCY TARGET SCHEME
10.53	Registration fee	Victorian Energy Efficiency Target Act 2007	To become an accredited person, and create Energy Efficiency Certificates
10.54	Registration fee	Victorian Energy Efficiency Target Act 2007	To register each Energy Efficiency Certificate
10.55	Transfer fee	Victorian Energy Efficiency Target Act 2007	To transfer each Energy Efficiency Certificate
10.56	Lodgement fee	Victorian Energy Efficiency Target Act 2007	To lodge an annual energy acquisition statement
10.57	Application fee	Victorian Energy Efficiency Target Act 2007	For the surrender of each Energy Efficiency Certificate
10.58	Application Fee	Victorian Energy Efficiency Target Act 2007	For the review under section 56 of certain ESC decisions

Deletions to Determination No. 2 2008

Numbering relates to old determination (No 1 2008)

Item	Australian tax, fee or charge	Australian law	Notes
2.1	Initial, renewal of, and extension to scope of registration of private providers of vocational education and training	Victorian Qualifications Authority Act 2000 Education and Training Reform Act 2006	Registration of an education and training organisation to: provide accredited qualifications and courses; issue vocational education and training (VET) qualifications; or extend its scope of registration to provide accredited VET courses and/or issue VET qualifications.
2.2	Initial Registration, and renewal of an education and training organisation endorsement (for delivery to overseas students)	Victorian Qualifications Authority Act 2000 (Commonwealth Education Services for Overseas Students Act 2000) Education and Training Reform Act 2006	Approval of an education and training organisation to provide specified courses that are suitable for delivery to overseas students Annual fee for approval to provide suitable courses to overseas students
7.140	Registration of veterinary practitioners	Veterinary Practice Act 1997	Initial general, and specific registration, registration pursuant to mutual recognition, renewal of registration, late fees, endorsement as a veterinary specialist, renewal of veterinary specialist registration

part 4 - queensland

Changes to Determination No. 2 2008

Numbers relate to new determination (No 2 2008)

Item	Australian tax, fee or charge	Australian law	Notes
EMPLOYMENT AND INDUSTRIAL RELATIONS
MINES AND ENERGY

Additions to Determination No. 2 2008

Numbers relate to new determination (No 2 2008)

Item	Australian tax, fee or charge	Australian law	Notes
ENERGY OMBUDSMAN QUEENSLAND
INFRASTRUCTURE AND PLANNING
TREASURY- LIQUOR LICENSING
TREASURY - RACING
1.15.23	Electrical equipment approval fees	Electrical Safety Act 2002 Electrical Safety Regulation 2002	Application for extension of approval of prescribed class electrical equipment classifications 1, 2 or 3
5.26	Accreditation of auditors	Electrical Safety Regulation 2002	Application for renewal of appointment as an accredited auditor
6.1	EOQ membership fees	Energy Ombudsman Act 2006	The energy ombudsman’s functions are funded by fees imposed on each scheme member.
6.2	EOQ user pay fees	Energy Ombudsman Act 2006	Member’s costs for the performance of the energy ombudsman’s functions.
6.3	FOI fees	Freedom of Information Act 1992	All fees and charges under this Act
7.1	Wildlife Licences/Permits	Nature Conservation Act 1992 Nature Conservation (Administration) Regulation 2006 Nature Conservation (Wildlife Management) Regulation 2006	Permit for Apiary sites
11.48	Security industry licences	Security Providers Act 1993 Security Providers Regulation 1995	Application for or renewal or replacement of a new Class 1 Unrestricted (bodyguard, crowd controller, security officer, private investigator) licence (single and multiple function) Application for or renewal or replacement of a new Class 1 Restricted (bodyguard, crowd controller, security officer, private investigator) licence (single and multiple function) Application for or renewal or replacement of a new Class 2 Unrestricted (security advisor or security equipment installer) licence (single and multiple function) Application for or renewal or replacement of a new Class 1 Security Firm Licence ( to provide bodyguard, crowd controller, security officer, private investigator services) licence Application for or renewal or replacement of a new Class 2 Security Firm Licence (to provide security advice or security equipment installation) Fee to Amend Class 1 and 2 licence to add function Fee to Amend a Class 1 or 2 Security Firm Licence to add a function
11.57	Lodgement fee for notice of retail tenancy dispute	Retail Shop Leases Act 1994	Fee for lodging a notice of dispute in respect of a retail tenancy lease
15.18	Integrated Planning Act fees Vegetation Management Act fees	Integrated Planning Act 1997 Integrated Planning Regulation 1998 Vegetation Management Act 1999 Vegetation Management Regulation 2000	Fee for obtaining a copy of a development application Fee for Property Maps of Assessable Vegetation
15.19	Wild Rivers Act fees	Wild Rivers Act 2005 Wild Rivers Regulation 2007 Integrated Planning Act 1997 Integrated Planning Regulation 1998	Fee for application for approval of a property development plan Fee for development application involving agricultural activities or animal husbandry in a wild river area
15.20	Apiary site permits	Forestry Act 1959	Authorises siteing of apiaries and hives on any land comprised in any State forest
15.21	Stock grazing permits	Forestry Act 1959	Permit to graze stock on any land comprised in any State forest
18.30	Fees relating to applications for declared pest permits	Land Protection (Pest and Stock Route Management) Act 2002	Application for a declared pest permit or renewal of a declared pest permit under s 58(2) (b) of the Act for a purpose in schedule 3 of the Land Protection (Pest and Stock Route Management) Regulation 2003, Part 1, 4 or 5 (in circus entertainment, zoo or prescribed film or TV production or game park)
18.31	Fees relating to applications for declared pest permits	Land Protection (Pest and Stock Route Management) Act 2002	Application for a declared pest permit or renewal of a declared pest permit under s 58(2) (b) of the Act for another purpose in schedule 3 of the Land Protection (Pest and Stock Route Management) Regulation 2003 (in a magic act, in scientific research or for commercial use).
18.32	Permit fees for declared pest permits	Land Protection (Pest and Stock Route Management) Act 2002	Permit fees for declared pest permits under s 58(2) (b) of the Act for use of pest animals in circus entertainment, zoo or prescribed film or TV production or game park.
18.33	Permit fees for declared pest permits	Land Protection (Pest and Stock Route Management) Act 2002	Permit fees for declared pest permits under s 58(2) (b) of the Act for use of pest animals in a magic act, in scientific research or for commercial use.
18.34	Fees relating to inspection of the register of pest control and entry notices	Land Protection (Pest and Stock Route Management) Act 2002	Inspection of register of pest control and entry notices
18.35	Fee for request for extension of compliance period under a pest control notice	Land Protection (Pest and Stock Route Management) Act 2002	Landowner fee for a request to extend the compliance period under a pest control notice in accordance with s 79 of the Act.
20.67	Peak Demand Taxi Permit	Transport Operations (Passenger Transport) Act 1994 Transport Operations (Passenger Transport) Regulation 2005	Annual permit fee issued to a taxi service administration contract holder to provide a peak demand taxi service in a specified area during peak demand periods
20.68	Special Purpose Limousine Licence	Transport Operations (Passenger Transport) Act 1994 Transport Operations (Passenger Transport) Regulation 2005	Annual licence fee for a passenger vehicle restricted to providing a limousine service for weddings, formals and tourist services.
20.69	National Heavy Vehicle Driver Work Diary Fee	Transport Operations (Road Use Management) Act 1995 Transport Operations (Road Use Management – Fatigue Management) Regulation 1998	A fee for each driver required under the fatigue management legislation to record work hours.
20.70	National Heavy Vehicle Accreditation Scheme Interception Report Book	Transport Operations (Road Use Management) Act 1995 Transport Operations (Road Use Management – Fatigue Management) Regulation 1998	A fee for each vehicle accredited to participate in a basic or advanced fatigue management scheme.
21.2	Financial intermediaries fees	Financial Intermediaries Act 1996 Financial Intermediaries Regulation 2007	Fee for an uncertified copy of a document that may be inspected under the Act at the public offices of the Registrar Fee for a certified copy of, or extract from, a document under the Act at the public offices of the Registrar Fees for filing of a document under the Act at the public offices of the Registrar
21.8	Competition policy accreditation	Queensland Competition Authority Act 1997 Queensland Competition Authority Regulation 1997	Accreditation fee for accreditation of a government authority
22.6	Food safety fees	Food Regulation 2006 Food Act 2006	Fees for licences, food safety programs, authorisations and approvals Application for approval or renewal of approval as an auditor Application to amend the conditions imposed on an auditor’s approval. Application for replacement of an auditor’s approval

Deletions to Determination No. 2 2008

Numbering relates to old determination (No 1 2008)

Item	Australian tax, fee or charge	Australian law	Notes
LOCAL GOVERNMENT, PLANNING, SPORT AND RECREATION
STATE DEVELOPMENT, TRADE & INNOVATION
TOURISM, FAIR TRADING AND WINE INDUSTRY DEVELOPMENT
2.13.2	Electricity Distributor and Retailer Levy	Electricity Act 1994	Compulsory levy on electricity Distributors and Retailers
2.29.10	Certification of Accredited Providers and the purchase of approved forms required to perform this function	Workplace Health and Safety Act 1995 Workplace Health and Safety Regulation 1997	Appointment of Accredited Providers to undertake assessment of prescribed occupation applicants as defined in the Act, and the purchase of approved forms required to perform this function
18.1	Lodgment fee for notice of retail tenancy dispute	Retail Shop Leases Act 1994	Fee for lodging a notice of dispute in respect of a retail tenancy lease
19.29	Security industry licences	Security Providers Act 1993	Application for, or renewal or replacement of, licences of crowd controllers, private investigators, security officers or security firms Application for, or renewal or replacement of a dual licence Inspections, copies and certified copies of register Application for approval, or renewal of approval, of a training course

part 5 – western australia

changes to Determination No. 2 2008

Numbers relate to new determination (No 2 2008)

Item	Australian tax, fee or charge	Australian law	Notes
DEPARTMENT OF WATER
66.1	Water licences and permits	Rights in Water and Irrigation Act 1914 and Rights in Water and Irrigation Regulations 2000	Various licence fees levied in relation to the issue, renewal and amendment of licences and permits
66.2	Licences	Waterways Conservation Act 1976	Various licence fees levied in relation to dredging, retaining walls and disposal of water
66.3	Application fee for approval of transfer	Rights in Water and Irrigation Act 1914 and Rights in Water and Irrigation Regulations 2000	Application for approval of transfer of licence, water entitlement or agreement
66.4	Fee for duplicate licence	Rights in Water and Irrigation Act 1914 and Rights in Water and Irrigation Regulations 2000	Fee for certified duplicate of a licence
66.5	Registration of instruments in the register	Rights in Water and Irrigation Act 1914 and Rights in Water and Irrigation Regulations 2000	Application, removal and variation of notation of security interest
66.6	Extracts and copies from the register	Rights in Water and Irrigation Act 1914 and Rights in Water and Irrigation Regulations 2000	Copy of an entry in, or an extract from, the register

Additions to Determination No. 2 2008

Numbers relate to new determination (No 2 2008)

Item	Australian tax, fee or charge	Australian law	Notes
34.14	Waste Service Charges	Waste Avoidance and Resource Recovery Act 2007	Fee for the collection, transport, storage, treatment, processing, sorting, recycling or disposal of waste by local government.
34.26	Waste Receptacle Charges	Waste Avoidance and Resource Recovery Act 2007	Fee for the provision of waste receptacle and the collection, transport, storage, treatment, processing, sorting, recycling or disposal of waste by local government.

deletions to Determination No. 2 2008

Numbers relate to old determination (No 2 2008)

Item	Australian tax, fee or charge	Australian law	Notes
34.14	Removal of Refuse and Cleansing Works (Sanitary Rate)	Health Act 1911	Property rate payable by all owners of rateable property in the district
34.26	Domestic Waste Charges – Non-rated properties	Health Act 1911	Compulsory charges
66.1	Annual fees for licences	Rights in Water and Irrigation Act 1914, Rights in Water and Irrigation Amendment Act 2000, Rights in Water and Irrigation Regulations 2000	Annual licence fee for surface water in the Stony Brook, Canning, Serpentine and Dandalup Rivers

part 6- south australia

Changes to Determination No. 2 2008

Numbers relate to new determination (No 2 2008)

Item	Australian tax, fee or charge	Australian law	Notes
2.3	Fees associated with the regulation and control of mining operations	Mining Act 1971	Mining Lease Annual Rent Retention Lease Annual Rent Miscellaneous Purpose License Annual Rent Exploration License Annual Fee
2.4	Fees associated with regulation of prospecting and mining of opals and other precious stones	Opal Mining Act 1995	Registration of an opal mining cooperation agreement
2.13	Fees associated with the regulation of fishing and the processing of aquatic resources.	Fisheries Management Act 2007 Fisheries Management (Fees) Regulations 2007	Regulatory Fees associated with Fisheries Management of the Aquatic Resources

Additions to Determination No. 2 2008

Numbers relate to new determination (No 2 2008)

Item	Australian tax, fee or charge	Australian law	Notes
2.4	Fees associated with regulation of prospecting and mining of opals and other precious stones	Opal Mining Act 1995	Lodging of a bond under section 36 of the Act
7.14	Fees associated with legislation providing for the division of land into lots and common property	Community Titles Act 1996	Deposit of a community plan Application for deposit of a community plan
7.31	Fees associated with the regulation of the Road Traffic Act.	Road Traffic Act 1961 Road Traffic (Approved Road Transport Compliance Schemes) Regulations 2008	Administrative fee to apply or re-apply to register as an accredited participant in an approved road transport compliance scheme and fee for each vehicle nominated to participate in an approved road transport compliance scheme.
14.2	Fees Associated with the regulation of Water and Sewerage Services	South Australian Water Corporation Act 1994	Freedom of Information Application

Deletions to Determination No. 2 2008

Numbering relates to old determination (No 1 2008)

Item	Australian tax, fee or charge	Australian law	Notes
2.10	Fees associated with the regulation of various Citrus Industry schemes	Citrus Industry Act 2005 Citrus Industry Regulations 2005 Primary Produce (Food Safety Schemes) (Citrus Industry) Regulations 2006 under the Primary Produce (Food Safety Schemes) Act 2004 Primary Industry Funding Schemes (Citrus Growers Fund) Regulations 2005 under the Primary Industries Funding Schemes Act 1998	Fees for application or variation of food safety schemes
2.14	Fees associated with the rationalisation of prawn fishing	Fisheries (Gulf St Vincent Prawn Fishery Rationalisation) Act 1987	Application for consent to transfer licence Surcharge on existing licences under buy back scheme
7.23	Fees associated with the opening and closing of roads	Roads (Opening and Closing) Act 1991	Deposit of a survey plan for processing — administration fee

part 7 – tasmania

Changes to Determination No. 2 2008

Numbers relate to new determination (No 2 2008)

Item	Australian tax, fee or charge	Australian law	Notes
1.55	Licence fee	Gas Pipeline Regulations 2002
1.58	Application fee for licence to construct or operate a pipeline	Gas Pipeline Regulations 2002
2.1	Application for accreditation of a higher education course or application for renewal	Tasmanian Qualifications Authority Act 2003	if application relates to one local higher education course or overseas higher education course or a group of related local higher education courses or overseas high education courses if application relates to one interstate higher education course or a group of related interstate higher education courses
2.2	Application for registration as a higher education provider or application for renewal	Tasmanian Qualifications Authority Act 2003
2.3	Registration fee for a higher education provider	Tasmanian Qualifications Authority Act 2003	if registration granted on the basis of section 43(2B) of the Act if registration granted otherwise than on the basis of section 43(2B) of the Act
2.13	Application for registration as training organisation	Vocational Education and Training Act 1994
2.14	Registration for a local registered training organisation or renewal of registration	Vocational Education and Training Act 1994
2.15	Application for accreditation of training course or application for renewal	Vocational Education and Training Act 1994
3.9	For the purpose of section 74B of the Act, the prescribed fee for an application for a tobacco seller’s licence is 75 fee units for each premises specified in the application	Public Health (Tobacco Seller’s Licence) Regulations 2000
3.10	For the purposes of section 74F of the Act, the prescribed fee for an application for the renewal of a tobacco seller’s licence is 75 fee units for each premises specified in the application	Public Health (Tobacco Seller’s Licence) Regulations 2000
3.11	The fee prescribed for a notification of additional premises under section 74K of the Act is 75 fee units for each premises specified in the notification	Public Health (Tobacco Seller’s Licence) Regulations 2000
3.26	Poisons Act licences	Poisons Regulations 2002	1. Licence under regulation 5 to manufacture and sell or supply – (a) scheduled substances including narcotic substances (b) narcotic substances (c) scheduled substances other than narcotic substances 2. Licence under regulation 5 to sell or supply by wholesale dealing – (a) scheduled substances including narcotic substances (b) narcotic substances (c) scheduled substances other than narcotic substances 3. Permit under regulation 6 to purchase a substance specified in Schedule 1,2, 3 or 4 to the Poisons List for industrial, educational, advisory or research purposes 4. Copy of certificate showing the result of an analysis or examination issued under section 66 of the Act 5. Additional copy of certificate of analysis or certificate of inspection 6. Analysis carried out under section 63 of the Act – (a) organic drugs – (i) qualitative analysis (ii) quantitative analysis (b) inorganic drugs – (i) qualitative analysis (ii) quantitative analysis (c) pesticides, herbicides, rodenticides, &c. – (i) qualitative analysis (ii) quantitative analysis (d) poisons, not elsewhere included - (i) organic - qualitative analysis (ii) organic - quantitative analysis (iii) inorganic - qualitative analysis (iv) inorganic - quantitative analysis 7. Licence to sell or supply substances to which section 27 of the Act applies
3.27	Application for licence	Radiation Protection Regulations 2006	Application – (a) licence (b) certificate of registration (c) certificate of accreditation (d) renewal of authority
3.31	Annual fee payable for licence to sell, repair, service or install radiation apparatus or sealed source	Radiation Protection Regulations 2006	if 1 to 5 persons are specified in application for licence as likely to be dealing with radiation apparatus or sealed source if 6 to 10 persons are specified in application for licence as likely to be dealing with radiation apparatus or sealed source if more than 10 persons are specified in application for licence as likely to be dealing with radiation apparatus or sealed source
3.40	Fee for certificate of accreditation authorising holder to test radiation source for the purpose of issuing certificate of compliance for radiation source	Radiation Protection Regulations 2006	(a) 1 year (b) 2 years (c) 3 years
3.41	Fee for certificate of accreditation authorising holder to issue certificate of compliance for radiation place	Radiation Protection Regulations 2006	(a) 1 year (b) 2 years (c) 3 years
3.43	Application for registration Annual registration fee Late fee Restoration fee Fee for replacement certificate of registration Fee to inspect register Fee to obtain copy of or extract from register Fee to obtain copy of notice	Chiropractors and Osteopaths Registration (Fees) Regulations 2006	Section 20(1)(c) Section 20(1)(c) Sections 20(1)(c), 35(2)(a) and 38(1) Section 35(4) Section 38(1) Section 28(4) Section 32(1) Section 32(2) Section 33(2)
3.44	Fee for application for registration Annual registration fee Late fee Restoration fee Fee for application for approval to practise under specialist title Fee for replacement certificate of registration Fee to inspect register Fee to obtain copy of or extract from register (each page) Fee to obtain copy of notice (each page)	Dental Practitioners Registration Act 2001	Section 22(1)(c) Section 22(1)(c) Section 22(1)(c), section 37(2)(a) and section 40(1) Section 37(3) Section 40(1) Section 72 Section 30(4) Section 34(1) Section 34(2) Section 35(2)
3.45	Application for registration Annual registration fee (a) general registration (i) for retired practitioners (ii) for other practitioners (b) conditional registration (supervised trainees) (c) conditional registration (special purposes) (d) non-practising registration Late fee Restoration fee Fee for replacement certificate of registration Application for additional particulars or qualifications to be recorded in register Fee to inspect register Fee to obtain copy of or extract from register Fee to obtain copy of notice	Medical Practitioners Registration (Fees) Regulations 1998	Section 23(1)(c) Sections 23(1)(c) and 39(2)(a) Section 19 Section 20 Section 21 Section 22 Section 39(3) Section 42(2)(d) Section 31(4) Section 35(2)(a) Section 36(1) Section 36(2) Section 37(2)
3.46	Application fee for registration or enrolment Application fee for authorisation to practise in restricted practice area as – (a) midwife (b) psychiatric nurse (c) nurse practitioner Fee for practising certificate Late fee Restoration fee Fee for replacement certificate Fee to inspect register or roll Fee to obtain copy of or extract from register or roll (each page) Fee to obtain copy of notice (each page)	Nursing (Fees) Regulations 2007	Section 21(1)(c) Section 33(1)(c) Section 21(1)(c), section 50(2)(a) Section 50(2A) Section 53(1) Section 41(2) Section 47(1) Section 47(2) Section 48(2)
3.47	Application fee Annual registration fee Late fee Fee for restoring name to the register Fee for replacement certificate of registration Fee for application for authorisation to administer and supply class 1 substances Fee for application for authorisation to administer, supply and prescribe class 1 substances Fee for application for additional particulars or qualifications to be recorded in the register Fee for inspection of register Fee for obtaining copy of or extract from register (each page) Fee for obtaining copy of notice (each page)	Optometrists Registration (Fees) Regulations 2005	Section 20(1)(c) Section 20(1)(c) Section 20(1)(c); 36(2)(a) Section 36(4) Section 39(1) Section 28(4) Section 29B(1)(c) Section 29B(1)(c) Section 32(2)(a) Section 33(1) Section 33(2) Section 34(2)
3.48	Application for registration: section 20(1)(c) Annual registration fee: section 20(1)(c), section 35(2)(a) and section 38(1) Late fee: section 35(3) Restoration fee: section 38(1) Fee for replacement certificate of registration: section 28(4) Fee to inspect register: section 32(1) Fee to obtain copy of or extract from register: section 32(2) Fee to obtain copy of notice: section 33(2)	Physiotherapists Registration Act 1999
3.49	Application for registration Annual registration fee Late fee Restoration fee Fee for replacement certificate of registration Application for additional particulars or qualifications to be recorded in register Fee to inspect register Fee to obtain copy of or extract from register (each page) Fee to obtain copy of notice (each page)	Podiatrists Registration (Fees) Regulations 1999	Section 20(1)(c) Section 20(1)(c) Sections 20(1)(c), 36(2)(a) and 39(1) Section 36(3) Section 39(1) Section 28(4) Section 32(2)(a) Section 33(1) Section 33(2) Section 34(2)
3.50	Application for registration: section 22(1)(c) Annual registration fee: section 22(1)(c), section 37(2)(a) and section 40(1) Late fee: section 37(3) Restoration fee: section 40(1) Fee for replacement certificate of registration: section 30(4) Fee to inspect register: section 34(1) Fee to obtain copy of or extract from register: section 34(2) Fee to obtain copy of notice: section 35(2)	Psychologists Registration Act 2000
3.51	Fee for an application for registration: section 20(1)(c) Annual registration fee: section 20(1)(c), section 35(2)(a) and section 38(1) Late fee: section 35(3) Restoration fee: section 38(1) Fee for replacement certificate of registration: section 28(4) Fee to inspect register: section 32(1) Fee to obtain copy of or extract from register: section 32(2) Fee to obtain copy of notice: section 33(2)	Medical Radiation Science Professionals Registration Act 2000
3.52	Application for registration: section 22(1)(c) Annual registration fee: section 22(1)(c), section 37(2)(a) and section 40(1) (a) in the case of a person who holds a direct or indirect interest in a pharmacy or in the business carried on in a pharmacy (b) in the case of any other person Late fee: section 37(3) Restoration fee: section 40(1) Fee for replacement certificate of registration: section 30(4) Fee to inspect register: section 34(1) Fee to obtain copy of or extract from register: section 34(2) Fee to obtain copy of notice: section 35(2)	Pharmacists Registration Act 2001
3.53	Application for registration: section 21(1)(c) Annual registration fee: sections 21(1)(c) and 37(2)(a) Late fee: section 37(4) Restoration fee: section 40(1) Fee for replacement certificate of registration: section 29(4) Application for additional particulars or qualifications to be added in register: section 33(2)(a) Fee to inspect register: section 34(1) Fee to obtain copy of or extract from register: section 34(2) Fee to obtain copy of notice: section 35(2)	Dental Prosthetists Registration Act 1996
4.145	Marine and Safety (Fees) By‑laws 2000 — Schedule 2	Marine and Safety (Mooring) By‑laws 1998	Fees for moorings Fee for an initial permit Fee to renew a permit Fee for transfer of ownership of a permit Late fee
4.146	Marine and Safety (Fees) By‑laws 2000 — Schedule 3	Marine and Safety (Motor Boat and Licences) By‑laws 1998	Fees for Registration and Licences: Certificate of Registration for motor boat Renewal of Registration for motor boat (per annum) Recording of transfer of ownership of motor boat Licence to drive a motor boat Licence to drive a personal water craft (PWC) Issue duplicate licence Issue duplicate Registration Certificate
6.1	Application for permit to acquire firearm	Firearms Regulations 2006
6.2	Application for registration of firearm by non‑dealer	Firearms Regulations 2006
6.3	Application for registration of firearm by dealer	Firearms Regulations 2006
6.4	Application for firearms licence	Firearms Regulations 2006
6.5	Application for firearm dealers licence	Firearms Regulations 2006
6.6	Application for firearm museum licence	Firearms Regulations 2006
6.7	Application for firearm heirlooms licence	Firearms Regulations 2006
6.8	Application for approval of shooting gallery, rifle club, pistol shooting club, range	Firearms Regulations 2006
7.11	Maps and plans	Land Titles Act 1980	Lodgement of each map, plan or building title plan. Lodgement of an application to amend a plan. Lodgement of a plan prepared solely for the purpose of placing survey information on public record. In addition, if the application involves the amendment of the Register, for each certificate of title to issue pursuant to such amendment. Supply of a plan for which no fee is otherwise prescribed. Each hour or part of an hour taken to prepare the plan.
7.16	Applications Fees	Registration of Deeds Act 1935	Application to inspect deposited deeds or documents. Application to search indexes, memorials, plans, field notes and other records in the Register (for each chain of title). Application or request for photographic copy of single memorial, record or other document or survey plan kept in Registry (if fee has not been paid). Application under previous item if Registrar is requested to certify copy (whether or not fee has been paid). Application for registration of, reconveyance or release or discharge of a charge, registered lien or judgment.
7.17	Lodgement fees	Strata Titles Act 1998	Lodgement of strata plan for registration. Lodgement of application for registration of staged development scheme, community development scheme or conversion of existing strata scheme into staged development scheme. Lodgement of final approved detail of a stage in a development scheme, or of an element in a community development scheme, where the stage or element is lodged separately from the scheme, or a fee is not payable for the lodgement of the element under the Land Titles Act 1980. Lodgement of order under section 142. Lodgement of notice of appeal. Lodgement with Recorder of dealing, instrument or application not provided for elsewhere. Lodgement with Recorder of plan not provided for elsewhere.
7.18	Application fees	Strata Titles Act 1998	Application to amend registered strata plan. Application to consolidate 2 or more strata plans. Application to cancel strata plan. Application for relief under Part 9 of the Act. Application to Tribunal. Application to council.
7.19	Registration fees	Strata Titles Act 1998	Registration of variation to staged development scheme or community development scheme. Registration of dealing for sale or disposal of land subject to registered staged development scheme or registered community development scheme.
7.21	Lodgement fees	Powers of Attorney (Fees) Regulations 2001	Lodgement of power of attorney. Lodgement of an instrument for which a fee is not otherwise prescribed.
7.22	Application fees	Powers of Attorney (Fees) Regulations 2001	Application to search an index, power of attorney or other instrument. Application or request for a photographic copy of a power of attorney or other instrument (if an application fee to search has not been paid). Application referred to in item 2 or 3 where a copy certified by the Recorder is requested (whether or not an application fee has been paid).
7.26	Other licences	Wildlife Regulations 1999	Deer licence Duck licence Pheasant licence Brown quail licence
BIOSECURITY AND PRODUCT INTEGRITY
7.39	Application and annual fees for permits	Agricultural and Veterinary Chemicals (Control of Use) Regulations 1996	Permit to handle a chemical product which is not registered under the Code. Permit to handle a chemical product which is registered under the Code otherwise than in accordance with the label approved under the Code. Permit to handle a chemical product where the handling of that chemical product is prohibited under section 20(2)(b) of the Act. Restricted chemical product permit. Agricultural spraying permit.
7.40	Application and annual fees for licences	Agricultural and Veterinary Chemicals (Control of Use) Regulations 1996	Commercial operator licence. Pilot (chemical rating) licence. Agricultural aircraft operator licence.
7.41	Application and annual fee for certificate of competency	Agricultural and Veterinary Chemicals (Control of Use) Regulations 1996
7.47	Application fees	Plant Quarantine Regulations 2007	Application for permit under section 19 or 26 of the Act. Application for declaration of approved quarantine place under section 71 of the Act.
7.48	Application fees	Egg Industry Regulations 2004	Application for approval of egg production program. Application for approval to adopt an egg production program. Application for exemption from the Act or any provision of it.
ENVIRONMENT, PARKS, HERITAGE AND THE ARTS
9.33	Land Tax	Land Tax Act 2000 Land Tax Rating Act 2000

Additions to Determination No. 2 2008

Numbers relate to new determination (No 2 2008)

Item	Australian tax, fee or charge	Australian law	Notes
1.34	Electrical Contractors - application	Draft Occupational Licensing (Electrical Work) Regulations 2008
1.35	Electrical Contractors – licence	Draft Occupational Licensing (Electrical Work) Regulations 2008
1.36	Electricians – licence	Draft Occupational Licensing (Electrical Work) Regulations 2008
1.37	Electricians – application	Draft Occupational Licensing (Electrical Work) Regulations 2008
1.38	Register Inspection	Draft Occupational Licensing (Electrical Work) Regulations 2008
1.39	Register Extract	Draft Occupational Licensing (Electrical Work) Regulations 2008
1.40	Notification of electrical work	Draft Occupational Licensing (Electrical Work) Regulations 2008
1.41	Rectification notice	Draft Occupational Licensing (Electrical Work) Regulations 2008
1.42	Reinspection fee	Draft Occupational Licensing (Electrical Work) Regulations 2008
1.59	Application fee for licence to construct or operate a pipeline facility	Gas Pipeline Regulations 2002
1.60	Gas Fitter Contractors - application	Draft Occupational Licensing (Gas Fitting) Regulations 2008
1.61	Gas Fitter Contractors - licence	Draft Occupational Licensing (Gas Fitting) Regulations 2008
1.62	Register Inspection	Draft Occupational Licensing (Gas Fitting) Regulations 2008
1.63	Register Extract	Draft Occupational Licensing (Gas Fitting) Regulations 2008
2.4	Application for approval as overseas higher education provider or application for renewal	Tasmanian Qualifications Authority Act 2003	if applicant is overseas higher education institution referred to in section 55A(2)(b) of Act if applicant is overseas higher education institution referred to in section 55A(2)(c) of Act
2.5	Approval fee for overseas higher education provider	Tasmanian Qualifications Authority Act 2003	if approval granted on basis of section 55B(4) of Act if approval granted otherwise than on basis of section 55B(4) of Act
2.6	Application for grant of status of self accrediting higher education provider or application for renewal	Tasmanian Qualifications Authority Act 2003
2.7	Fee for self-accrediting higher education provider	Tasmanian Qualifications Authority Act 2003
2.8	Application for accreditation of education program for provision to overseas students or application for renewal	Tasmanian Qualifications Authority Act 2003	if application relates to education program referred to in section 55ZT(2)(d) of Act, or accredited course if application relates to any other program or course
2.9	Application for registration as a registered education (overseas students) provider or application for renewal	Tasmanian Qualifications Authority Act 2003	if application relates to an education program at infant, primary or secondary level if application relates to an education program at a post secondary level
2.10	Registration fee for registered education (overseas students) provider	Tasmanian Qualifications Authority Act 2003	if application relates to an education program at infant, primary or secondary level if application relates to an education program at post-secondary level
2.11	Application for recommendation that new university be established by an Act	Tasmanian Qualifications Authority Act 2003
2.12	Request for statement	Tasmanian Qualifications Authority Act 2003	requested to be provided on same day not requested to be provided on same day
6.9	Issue of replacement firearms licence	Firearms Regulations 2006
6.10	Application for minor’s permit	Firearms Regulations 2006
6.11	Issue of replacement permit	Firearms Regulations 2006
Resource management and conservation
7.36	Application fees	Animal Health Regulations 2006	Application for a special authority. Application for section 61 licence to collect and possess reproductive material.
7.69	Water Licences	Draft Water and Sewerage Industry Act 2008
8.5	Regulation 4(1) - Petroleum and chemical – Permit	Environmental Management and Pollution Control Act 1994 Environmental Management and Pollution Control (General Fees) Regulations 2007	chemical works coal processing works oil refineries wood preservation works
8.6	Regulation 4(1) - Manufacturing and mineral processing – Permit	Environmental Management and Pollution Control Act 1994 Environmental Management and Pollution Control (General Fees) Regulations 2007	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
8.7	Regulation 4(1) - Waste treatment and disposal – Permit	Environmental Management and Pollution Control Act 1994 Environmental Management and Pollution Control (General Fees) Regulations 2007	sewage treatment works waste depots inert waste depots other waste depots
8.8	Regulation 4(1) - Food production and animal and plant product processing – Permit	Environmental Management and Pollution Control Act 1994 Environmental Management and Pollution Control (General Fees) Regulations 2007	abattoirs or slaughterhouses breweries and distilleries fish processing milk processing works produce processing works rendering or fat extraction Works wool scourers, tanneries or fellmongeries
8.9	Regulation 4(1) - Extractive industries – Permit	Environmental Management and Pollution Control Act 1994 Environmental Management and Pollution Control (General Fees) Regulations 2007	quarries extractive pits mines
8.10	Regulation 4(1) - Material handling – Permit	Environmental Management and Pollution Control Act 1994 Environmental Management and Pollution Control (General Fees) Regulations 2007	crushing, grinding or milling coal handling and washing
8.11	Regulation 4(1) - Other – Permit	Environmental Management and Pollution Control Act 1994 Environmental Management and Pollution Control (General Fees) Regulations 2007	fuel burning pre-mix bitumen plants laundries racing or testing venues Other (Disposing of Wastes in Internal Marine Waters)
8.12	Regulation 4(2) - Low risk annual permit fee	Environmental Management and Pollution Control Act 1994 Environmental Management and Pollution Control (General Fees) Regulations 2007	See regulation 4(2).
8.13	Regulation 4(3) - Level 1 activity referred to the Board under section 24(1) : Annual Permit Fee	Environmental Management and Pollution Control Act 1994 Environmental Management and Pollution Control (General Fees) Regulations 2007	See Regulation 4(3) of General Fees regulations 2007
8.14	Regulation 5(1) - Fees for orders under the State Policies and Project Act 1993 (Level 3 activity Annual Permit Fee)	Environmental Management and Pollution Control Act 1994 Environmental Management and Pollution Control (General Fees) Regulations 2007
8.15	Regulation 6(1) - Level 2 Activity for which an environment protection notice has been issued under section 27(6): Annual Permit Fee	Environmental Management and Pollution Control Act 1994 Environmental Management and Pollution Control (General Fees) Regulations 2007
8.16	Regulation 13(1) - Environmental Improvement Program approval fee	Environmental Management and Pollution Control Act 1994 Environmental Management and Pollution Control (General Fees) Regulations 2007	Fee payable for the Board for the approval of a draft Environmental Improvement Programme.
8.17	Regulation 13(2) - Environmental Improvement Program fee – annual fee	Environmental Management and Pollution Control Act 1994 Environmental Management and Pollution Control (General Fees) Regulations 2007	A fee payable on annual basis to ensure that environmental improvement programme for an environmentally relevant activity is complied with.
11.16	Application for a special plumbing permit	Sullivans Cove Waterfront Authority Act 2004
11.17	Extension of permits	Sullivans Cove Waterfront Authority Act 2004
11.18	Certificate of approval for Strata Title	Sullivans Cove Waterfront Authority Act 2004
11.19	Application for a permit to proceed	Sullivans Cove Waterfront Authority Act 2004
11.20	Application for a permit of substantial compliance	Sullivans Cove Waterfront Authority Act 2004
11.21	Heritage Works applications	Sullivans Cove Waterfront Authority Act 2004

Deletions to Determination No. 2 2008

Numbering relates to old determination (No 1 2008)

Item	Australian tax, fee or charge	Australian law	Notes
2.1	Application for registration of an education provider by a non‑government education provider at an infant, primary or secondary level	Education Providers Registration (Overseas Students) Act 1991
2.2	Application for registration of an education provider by an education provider at a post secondary level (including TAFE)	Education Providers Registration (Overseas Students) Act 1991
2.3	Application for registration of an education service	Education Providers Registration (Overseas Students) Act 1991
OTHER LICENSES EXCEPT GAME FARM LICENCES
7.8	Duck licence	Wildlife Regulations 1999	Licensing the authorised holder to take wild duck during an open season specified in the licence
7.9	Pheasant licence	Wildlife Regulations 1999	Licensing the authorised holder to take adult male pheasant during an open season specified in the licence
7.10	Brown quail licence	Wildlife Regulations 1999	Licensing the authorised holder to take brown quail during an open season specified in the licence
7.29	Application to inspect deposited deeds or documents	Registration of Deeds Act 1935
7.30	Application to search indexes, memorials, plans, field notes and other records in the Register (for each chain of title)	Registration of Deeds Act 1935
7.31	Application or request for photographic copy of single memorial, record or other document or survey plan kept in Registry (if fee has not been paid)	Registration of Deeds Act 1935
7.32	Application under previous item if Registrar is requested to certify copy (whether or not fee has been paid)	Registration of Deeds Act 1935
7.33	Application for registration of, reconveyance or release or discharge of a charge, registered lien or judgment	Registration of Deeds Act 1935
7.36	Application to consolidate 2 or more strata plans	Strata Titles Act 1998
7.37	Application to cancel strata plan	Strata Titles Act 1998
7.38	Lodgement of application for registration of	Strata Titles Act 1998	staged development scheme community development scheme conversion of existing strata scheme into staged development scheme
7.39	Lodgement of final approved detail of a stage in a development scheme, or of an element in a community development scheme, where the stage or element is lodged separately from the scheme, or a fee is not payable for the lodgement of the element under the Land Titles Act 1980	Strata Titles Act 1998	where the number of lots in the scheme is more than 5 where the number of lots in the scheme is 5 or less
7.41	Registration of dealing for sale or disposal of land subject to registered staged development scheme or registered community development scheme	Strata Titles Act 1998
7.42	Application for relief under Part 9 of the Act	Strata Titles Act 1998
7.44	Lodgement of order under section 142	Strata Titles Act 1998
7.45	Lodgement of notice of appeal	Strata Titles Act 1998
7.46	Application to Tribunal	Strata Titles Act 1998
7.47	Application to council	Strata Titles Act 1998
7.48	Lodgement with Recorder of dealing, instrument or application not provided for elsewhere	Strata Titles Act 1998
7.49	Lodgement with Recorder of plan not provided for elsewhere	Strata Titles Act 1998
7.52	Application or request for a photographic copy of a power of attorney or other instrument (if an application fee to search has not been paid)	Powers of Attorney Act 2000
7.53	Application referred to in item 2 or 3 where a copy certified by the Recorder is requested (whether or not an application fee has been paid)	Powers of Attorney Act 2000
7.54	Lodgement of an instrument for which a fee is not otherwise prescribed	Powers of Attorney Act 2000
ROYALTIES
7.58	Application for a special authority	Animal Health Regulations 2006
7.59	Application for section 61 licence to collect and possess reproductive material	Animal Health Regulations 2006
7.65	Annual fee for certificate of competency	Agricultural and Veterinary Chemicals (Control of Use) Regulations 1996
7.73	Application for approval to adopt an egg production program	Egg Industry Regulations 2004
7.74	Application for exemption from the Act or any provision of it	Egg Industry Regulations 2004
8.5	Petroleum and chemical – Permit and Assessment Fees	Environmental Management and Pollution Control Act 1994	chemical works coal processing works oil refineries wood preservation works
8.6	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
8.7	Waste treatment – Permit and Assessment Fees	Environmental Management and Pollution Control Act 1994	sewage treatment works waste depots
8.8	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
8.9	Extractive industries – Permit and Assessment Fees	Environmental Management and Pollution Control (General Fees) Regulations 1995	quarries extractive pits mines
8.10	Material handling – Permit and Assessment Fees	Environmental Management and Pollution Control (General Fees) Regulations 1995	crushing, grinding or milling coal handling and washing
8.11	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
8.12	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
8.13	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
8.14	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
8.15	Waste treatment — Program Fees	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations 1994	sewage treatment works waste depots waste transport business
8.16	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
8.17	Extractive industries — Program Fees	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations1994	quarries extractive pits mines
8.18	Material handling — Program Fees	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations 1994	crushing, grinding or milling coal handling and washing
8.19	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
8.20	Part 2: Fees for activities other than level 2 activities
8.21	Level 3 activity: Annual Permit Fee	Environmental Management and Pollution Control Act 1994
8.22	Level 1 activity referred to the Board under section 24(1) : Annual Permit Fee	Environmental Management and Pollution Control Act 1994
8.23	Level 2 Activity for which an environment protection notice has been issued under section 27(6)(a): Annual Permit Fee	Environmental Management and Pollution Control Act 1994
8.24	Level 1 Activity referred to the Board under section 24(1) : Assessment Fees	Environmental Management and Pollution Control Act 1994
8.25	An activity assessed by the Board under section 27(2): Assessment Fees	Environmental Management and Pollution Control Act 1994
8.26	A level 2 Activity assessed by the Board under section 27(1): Assessment Fees	Environmental Management and Pollution Control Act 1994
8.27	Level 3 Activity – Program Fees	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations 1994
8.28	An environmentally relevant activity other than a level 2 or level 3 activity – Program Fees	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations 1994
8.29	Level 1 activity referred to the Board under section 24(1) of the Act	Environmental Management and Pollution Control (Environmental Improvement Programme Fees) Regulations 1994

part 8- australian capital territory

Changes to Determination No. 2 2008

Numbers relate to new determination (No 2 2008)

Item	Australian tax, fee or charge	Australian law	Notes
2.4	Victims’ Services Levy	Victims of Crime Act 1994	Levy
2.6	Victims’ Services Levy	Victims of Crime Act 1994	Levy
2.9	Charitable Collections Licence	Charitable Collections Act 2003	Fee for a licence, renewal of a licence or issue of a duplicate licence
2.44	X18+ Film licence fee	Classification (Publications, Films and Computer Games) (Enforcement) Act 1995	Fee for a licence, renewal of a licence or issue of a duplicate licence
3.85	Debits Tax	Debits Tax Act 1997	Tax based on debits from cheque linked accounts of financial institutions - ceased 1 July 2001
3.89	Business Acquisitions	Duties Act 1999	Duty based on the value of the business to be acquired - ceased 1 July 2006
3.96	Hire of goods	Duties Act 1999	Duty is based on the total amount of the hiring charges - ceased 1 July 2007
3.117	Compulsory Third Party Insurance Fee Levy	Road Transport (Third Party Insurance) Bill 2007	All fees set by the government under this Bill for the purpose of administering the compulsory third party insurance scheme in the ACT
5.26	Landfill Fees for non-commercial waste	Waste Minimisation Act 2001	Non-commercial waste disposal levy
5.28	Fees for Use of Public Places	Roads and Public Places Act 1937	Fee for temporary permits for use of public places or nature strips
5.29	Dog Licences	Domestic Animals Act 2000	Fee for an application or renewal of a licence to keep dog(s)
5.30	Dog Registration	Domestic Animals Act 2000	The fee for the initial or subsequent registration of a dog by a keeper
5.31	Replacement Dog Tags and Registration Certificates	Domestic Animals Act 2000	The fee for the replacement of a registration tag or Certificate
5.32	Dog transport	Domestic Animals Act 2000	Fee for transportation of a dog
5.33	Entire animal fee	Domestic Animals Act 2000	Fee for permit to keep a cat or dog sexually entire
5.34	Dog Poundage	Domestic Animals Act 2000	Fees imposed upon the keeper of an impounded dog for accommodation and sustenance which must be paid before a dog will be released to the keeper
5.35	Circus and Travelling Zoo Permits	Animal Welfare Act 1992	Regulatory Fee
5.36	Trapping Permits	Animal Welfare Act 1992	Regulatory Fee
5.37	Licence to Breed Animals	Animal Welfare Act 1992	Regulatory Fee
5.39	Licence to take water yearly administration fee	Water Resources Act 2007	Annual Licence fee
5.43	Water Access Entitlement Fee	Water Resources Act 2007	Payable upon grant of water access entitlement
5.46	Submission to the Environment Protection Authority of an environment improvement plan, an environmental audit or an emergency plan	Environment Protection Act 1997	Fees payable under the Environment Protection Act at the time of lodgement of a plan, an audit report or an emergency plan
5.48	Stock Control, Stock Marks, Stock Levy	Stock Act 2005	All Fees and Levies under this Act
5.53	Licence Fee	Hemp Fibre Industry Facilitation Act 2004	All fees and charges under this Act
5.54	Permits	Pest Plants and Animals Act 2005	All fees and charges under this Act

Additions to Determination No. 2 2008

Numbers relate to new determination (No 2 2008)

Item	Australian tax, fee or charge	Australian law	Notes
OFFICE OF INDUSTRIAL RELATIONS
1.4	Fees for asbestos course licences	Building Act 2004 (Building Regulation 2004)	Fees for asbestos course licences. Completion of a course is required for eligibility to apply for a licence to work as an asbestos assessor or as an asbestos removalist under the Construction Occupations (Licensing ) Act 2004 Course in the Identification and Safe Handling of Asbestos (NAC 80803ACT) Course in Asbestos Removal and Supervision (NAC 80804ACT) Course in Asbestos Management Planning (NAC 80805ACT) Course in Asbestos Assessment (NAC 80806ACT)
2.87	Granting or renewal of a barrister’s practicing certificate fee	Legal Profession Act 2006	Fee imposed by Law Society of the ACT for granting or renewing barrister practising certificates on behalf of the ACT Bar Association
2.88	Residential Tenancies - interest trust payments levy	Residential Tenancies Act 1997	Levy applied to interest payments from the Residential Tenancies Trust Account
2.89	Agents trust payments levy	Agents Act 2003	Levy applied to payments from the Agents Trust Account
3.104	Energy Industry Levy	Utilities Act 2000, part 3A	Levy on all utilities based on costs associated with regulating the utility sector
5.4	Dimensions and Mass Permits	Road Transport (General) Act 1999	Permit fee for a vehicle with a loaded mass exceeding 125 tonnes
5.24	Parking Labels and/or Permits	Road Transport (General) Act 1999 Road Transport (Safety and Traffic Management) Regulation 2000	Fee payable pursuant to the Act for the provision of parking labels and/or permits for vehicles

Deletions to Determination No. 2 2008

Numbering relates to old determination (No 1 2008)

Item	Australian tax, fee or charge	Australian law	Notes
PARKING
2.14	Parking Labels And/Or Permits	Road Transport (Safety and Traffic Management) Regulation 2000	Fee payable pursuant to the Act for the provision of parking labels and/or permits for vehicles
3.86	Financial Institutions Duty	Financial Institutions Duty Act 1987	Tax based on credits to accounts of financial institutions - ceased 1 July 2001.
3.87	Insurance Levy	Insurance Levy Act 1998	Tax based on the market share of an insurer calculated as a percentage of the total levy amount - ceased 1 July 2001
5.1	Dimensions and Mass Permits	Road Transport (General) Act 1999	Permit fee for a vehicle with a loaded mass exceeding 125 tonnes
5.49	Stock Marks	Stock Act 2005	Fee for the registration of a mark
5.50	Stock Levy	Stock Act 2005	– Annual levy on land held under a lease which authorises the carrying of stock on the land

part 9 – northern territory

changes to Determination No. 2 2008

Numbers relate to new determination (No 2 2008)

Item	Australian tax, fee or charge	Australian law	Notes
6.25	Licences and levies and permits	Fisheries Act 1988 and Fisheries Regulations 206, 207 and 208	Regulatory fee
6.26	Licence transfer	Fisheries Act 1988 and Fisheries Regulation 206	Regulatory fee
6.27	Replacement of licence	Fisheries Act 1988 and Fisheries Regulation 206	Regulatory fee
6.28	Vessel registration	Fisheries Act 1988 and Fisheries Regulation 206	Registration
6.29	Vessel transfer	Fisheries Act 1988 and Fisheries Regulation 206	Registration

Additions to Determination No. 2 2008

Numbers relate to new determination (No 2 2008)

Item	Australian tax, fee or charge	Australian law	Notes
6.31	Public Aquarium Licence	Fisheries Act 1988 and Fisheries Regulations Division 4A R202 to R202A	Regulatory fee
7.13	Development Application – Notification of Proposal	Planning Act, subsection 47(2)	Statutory charge
7.14	Exceptional Development Permit Application – Notification of Proposal	Planning Act, subsection 135(3)	Statutory charge
9.8	Application for Paintball Operators Licence	Firearms Act, Section 9(9)	Regulatory fee
9.9	Application for Paintball Employee Licence	Firearms Act, Section 9(9)	Regulatory fee
9.10	Application for Permit	Firearms Act, Section 32(1)(b)	Grant of permit to possess and use paintball firearms and pellets
9.11	Application for Permit	Firearms Act, Section 32(3)	To carry on the business of Paintball Operator at a Temporary Paintball Range
9.12	Application for Approval of Premises	Firearms Act, Section 49A	For use as Paintball Range

Legislation content

EXPLANATORY STATEMENT

Purpose

Background

Explanation of the determination

Attachment A - Additions, amendments and Deletions

Part 1 Commonwealth changes

Changes to Determination No. 2 2008

Additions to Determination No. 2 2008

Deletions to Determination No. 2 2008

Part 2 - New south wales

Changes to Determination No. 2 2008

Additions to Determination No. 2 2008

Deletions to Determination No. 2 2008

part 3 - victoria

Changes to Determination No. 2 2008

DEPARTMENT OF TRANSPORT

Additions to Determination No. 2 2008

Deletions to Determination No. 2 2008

part 4 - queensland

Changes to Determination No. 2 2008

Additions to Determination No. 2 2008

Deletions to Determination No. 2 2008

part 5 – western australia

changes to Determination No. 2 2008

Additions to Determination No. 2 2008

deletions to Determination No. 2 2008

part 6- south australia

Changes to Determination No. 2 2008

Additions to Determination No. 2 2008

Deletions to Determination No. 2 2008

part 7 – tasmania

Changes to Determination No. 2 2008

Additions to Determination No. 2 2008

Deletions to Determination No. 2 2008

part 8- australian capital territory

Changes to Determination No. 2 2008

Additions to Determination No. 2 2008

Deletions to Determination No. 2 2008

part 9 – northern territory

changes to Determination No. 2 2008

Additions to Determination No. 2 2008

Interactions

Authorises

All Versions