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Will entry fees to certain parks be considered a fee or charge which does not constitute consideration under paragraph (g) of section 81-15.01 of the A New Tax System (Goods and services tax) Regulation 2019 (GST Regulations)?

No, the entry fees to the said parks are not excluded from being consideration under paragraph (g) of section 81-15.01 of the GST Regulations. This ruling applies for the following periods : 1 July 20XX to 30 June 20XX The scheme commenced on: 9 May 20XX

You are an Australian government agency and are registered for Goods and services tax (GST). You manage certain parks entry into which by the pubic is subject to fees. The entry fees are imposed under an Australian law and you are the recipient of these fees.

A New Tax System (Goods and Services Tax) Act 1999 section 81-15 A New Tax System (Goods and services tax) Regulation 2019 section 81-15.01