This project worked to collate a state-wide fees and charges list and obtain a GST Class Ruling from the ATO for the application of all collated fees and charges.

The project was originally going to be completed in April 2016 but has received multiple extensions due to delays in the ATOs approval and publishing process.

This project reached practical completion from a local government perspective in May 2022, after feedback was given to the ATO on their draft second class ruling. No further cost will occur in this project and the LGA have received a final report, project publications and financial acquittals for this project. Based on this the LGA has decided to consider this project as completed.

Project summary

The first class ruling was issued by the ATO on behalf of the Local Government sector in October 2019. This project reached practical completion from a Local Government perspective in May 2022, after feedback was given to the ATO on their draft of the second class ruling and this was expected to be released in its final form. All delays to the release of this final ruling relate to the ATO and are beyond the control of FMG. No further costs will be incurred for this project.

Sector Communication

An email to the FMG Membership advised the sector of the release of the Class Ruling. An overview of the ruling and analysis of its contents was covered at the December 2019 FMG Workshop and Conference. The majority of SA councils have staff who are members of the FMG.