Goods and Services Tax

The Australian Business Number (ABN) for the department is

92 366 288 135

Fees collected by Customer Service Centres that attract the Goods & Services Tax (GST) include:

• Compulsory Third Party Insurance (CTPI) Premiums
• Various miscellaneous payment transactions
• Commercial Driving Hour Log Books

GST is NOT payable on the registration fee or stamp duty when making a registration payment. GST is also NOT payable on the issue of number plates or on the issue and renewal of driver licences.

When GST was originally introduced on 1 July 2000 registered businesses were not able to claim the Input Tax Credit for GST amounts paid on CTPI premiums. However, registered businesses became entitled to claim an Input Tax Credit (ITC) for GST amounts paid on CTPI premiums that commence on or after 1 July 2003.

When registering or renewing a registration that commences on or after 1 January 2004, the registered owner must indicate whether the vehicle will be used for any purpose that entitles the owner to any ITC for the GST included in the CTPI premium. This will be in the form of a Yes/No question on the application.

Where the owner answers the question with a 'Yes' (ITC entitled) and pays the appropriate CTPI premium, a Tax Invoice will automatically be provided on the receipt issued for payment of registration and CTPI (Certificate of Registration). A Tax Invoice will not be issued where the owner answers 'No' and has no ITC entitlement.

The Tax Invoice includes the ABN of the Motor Accident Commission (MAC), the registration fee and the individual amounts received for the CTPI premium and the GST on the CTPI.

Please note that the fees listed on the 'Third Party Insurance Premium Schedule' and the 'Invitation to Renew a Registration' include a stamp duty amount that is payable by MAC. In accordance with GST law, GST is not payable on stamp duty. Therefore, the GST payable will be less than 1/11th of the total premium.

Some miscellaneous fees that attract GST include The Driver's Handbook, Rider Safe and Driver Intervention programs and Tow Truck Publications and Tests.

The receipts issued from the various miscellaneous payments that attract GST meet the requirements of a Tax Invoice. These receipts show the ABN of the department, the words "TAX INVOICE" and the amount of GST paid.

The fees listed on this Internet site are GST inclusive.

For more information contact the

Tax Reform Infoline
13 24 78