Transport fees collected by Service SA customer service centres that attract goods and 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
- the issue of number plates or on the issue
- the issue or renewal of driver licences.
Information about Input Tax Credits
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 compulsory third party insurance premiums. From July 1 2003 registered businesses could claim an Input Tax Credit (ITC) for GST amounts paid on CTPI premiums. When registering or renewing a registration, 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 is a Yes/No question on the application.
When 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 compulsory third party insurance premium schedule and the registration renewal notice include a stamp duty amount that is payable by MAC. GST is not payable on stamp duty, so 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 transport fees listed on this internet site are GST inclusive, unless otherwise specified.
For more information contact the Australian Taxation Office Tax Reform Infoline on 132478.
The Australian Business Number (ABN) for the Department for Transport Energy and Infrastructure is 92 366 288 135.