Goods & Services Tax (GST)

As required by the Goods and Services Tax Act of 1999 (GST Act), Logan City Council has registered for GST and has been issued with an Australian Business Number (ABN). Council is required to invoice for GST on standard rated fees and charges levied from 1 July 2000. Section 81-1 of the GST Act states that "GST applies to payments of taxes and other charges, except those taxes and other charges that are excluded from the GST by a determination of the Treasurer".

Following a determination issued in June 2000, the GST status of council charges may be determined by reference to a council's statement of rates and charges.

Certain council fees and charges are in response to external applications or requests, and a tax invoice is not issued. Where required, in these cases, the receipt issued at payment will be in a format to serve as a tax invoice and may be used for this purpose.

Registration

Australian Business Number (ABN): 21 627 796 435
Effective date: 1 November 1999

Goods and Services Tax (GST) number: 21 627 796 435
Effective date: 1 July 2000