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ATO Withdraws Practice Statement on GST Treatment of Government Agency Fees and Charges

  • The ATO has withdrawn Practice Statement Law Administration PS LA 2013/2 GA
  • This statement concerned the ATO’s approach to GST treatment of fees or charges by Australian government agencies
  • The approach was applicable from 1 July 2013 to 22 July 2025
  • It applied to agencies self-assessing GST classification of supplies made before 1 July 2013 as exempt
  • The withdrawal is due to the approach no longer being applicable over time

Source: pwc.com.au

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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