The ATO on Wed 22.1.2014, released the following Class Rulings:
- CR 2014/6: The GST treatment of fees and charges imposed by NSW Councils in relation to matters involving administration, animals, approvals/permits, health, impounding and pest control. It applies from 1 July 2013 to all entities, who entered into the scheme as described during the term of the Ruling. Broadly, the Ruling addresses the GST treatment of certain supplies made by Councils including credit card usage fees, animal micro chipping fees, and application fees.
[LTN 14, 22/1/14]