I know GST is not applied to rates.
But why?
What piece of legislation makes rates an input tax supply or gst free supply
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Hi @TaxPenguin
It falls under Division 81 of the GST Act relating to taxes, fees or charges that are payable to Australian government agencies.
Under this act it allows a government agency to self-assess the GST treatment of taxes, fees and charges they impose such as rates and if those charges should be exempt from GST.
I've included the link to our website below that goes into more detail for you
Payments to government agencies under Division 81
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Hi @TaxPenguin
It falls under Division 81 of the GST Act relating to taxes, fees or charges that are payable to Australian government agencies.
Under this act it allows a government agency to self-assess the GST treatment of taxes, fees and charges they impose such as rates and if those charges should be exempt from GST.
I've included the link to our website below that goes into more detail for you
Payments to government agencies under Division 81
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