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Class Ruling

CR 2013/25A1 - Addendum

Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to cemeteries, facilities, leases, legal services, libraries and sales.

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Class Ruling CR 2013/25 to take into account additional information provided by the applicant.

CR 2013/25 is amended as follows:

1. Paragraph 19

(a) At the end of the first bullet point, omit the word 'and'

(b) Add a new bullet point between the first and second bullet points:

•
when we indicate that a fee or charge is 'out of scope', it is because the requirements of section 9-5 are not met; and

2. Paragraph 19, table

(a)
Omit the row

Use of Facilities - other Fee for licences to operate surf or paddle board schools on beaches as well as hire and drive licences on beaches or water reserves. Exempt - paragraph 81-15.01(1)(f) of the GST Regulations
Substitute
Licence to operate surf or paddle board schools Fee for licences to operate surf or paddle board schools on beaches as well as hire and drive licences on beaches or water reserves. Exempt - paragraph 81-15.01(1)(f) of the GST Regulations

(b)
Omit the row

Use of Facilities - Sport Application for vehicle to access Council controlled beaches; other than life-saver vehicles, emergency rescue vehicles etc. Exempt - paragraph 81-15.01(1)(f) of the GST Regulations
Substitute
Beach access permit for vehicles Application for vehicle to access Council controlled beaches; other than life-saver vehicles, emergency rescue vehicles etc. Exempt - paragraph 81-15.01(1)(f) of the GST Regulations

(c)
Omit the row

Application fee for a new lease of Council land Applications for Leases of Council Land or Public Road Reserve.
Applications to formalise an existing encroachment on Council land by creation of an easement, positive covenant, lease or licence.
Applications for a covenant variation.
Includes costs of the preparation by Council of the lease, stamp duties and costs associated with investigating the applications or preliminary investigations and reports to Council upon an application to purchase community land.		 Taxable - section 9-5
Substitute
Application fee for a new lease of Council land Applications for Leases of Council Land or Public Road Reserve.
Applications to formalise an existing encroachment on Council land by creation of an easement, positive covenant, lease or licence.
Applications for a covenant variation.
Includes costs of the preparation by Council of the lease, stamp duties and costs associated with investigating the applications or preliminary investigations and reports to Council upon an application to purchase Council land.		 Taxable - section 9-5

(d)
After row

Fee for lease of unused public road to owner or lessee of adjoining land Leases of unused public roads.
Under section 153 of the Roads Act (NSW) a roads authority may lease land comprising a public road (other than a Crown road) to the owner or lessee of land adjoining the public road if, in its opinion, the road is not being used by the public.		 Taxable - section 9-5
Insert
Fee for consent to erect a structure on a public road under section 139A of the Roads Act 1993 (NSW) Council may grant a permit or consent to erect a structure or carry out work in, on or over a public road. Under section 139A of the Roads Act 1993 (NSW), council may impose conditions on the consent such as permitting the use of the structure for the purpose of selling any article or service and requiring payments in the nature of rent. Includes consents to erect bus shelters, bollards or other structures in, on or over a public road. The fee may be a flat fee or it may be calculated over time or per advertising panel on the structure or by other means. Exempt - paragraph 81-15.01(1)(f) of the GST Regulations

(e)
Omit the row

Legal fees recouped in the recovery of rates The Local Government Act provides that these costs take the nature of rates and are therefore exempt as a tax. Exempt - section 81-5
Substitute
Legal fees recouped in the recovery of rates The Local Government Act provides that these costs can be recovered. Out of scope - No supply

This Addendum applies on and from 1 July 2013

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Commissioner of Taxation
2 October 2013

Not previously issued as a draft

References

ATO references:
NO 1-4X6A7Z6

ISSN: 1445-2014

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