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Charging Policy 2010 - 2011

GST Increase from 1 October 2010

The Government has announced its decision to increase GST from the current rate of 12.5% to 15%, effective from 1 October 2010. All fees and charges should be interpreted as, plus GST at the prevailing rate at the time of supply.

If the time of supply, in accordance with Section 9(1)[1] of the Goods and Services Tax Act 1985, is deemed to be after 1 October 2010, GST will be levied at 15%.  If the time of supply is deemed to be before 1 October 2010, GST will be levied at the current rate of 12.5%

All fees and charges will be charged as plus GST at the prevailing rate.

For the 2010-2011 Charging Policy, Council has adopted two Charging Policies where the schedules of fee appendices differ  to show GST inclusive charges at the two rates of GST that will be applicable during the 2010-2011 financial year:

These Charging Policies are titled: 

  • Charging Policy 2010-2011 (1 July 2010 to 30 September 2010) - this policy should be used when the time of supply is deemed to be before 1 October 2010.  In this schedule, where GST inclusive fees and charges are stated, they are stated using GST at the current rate of 12.5%.

  • Charging Policy 2010-2011 (1 July 2010 to 30 September 2010) – this policy should be used when the time of supply is deemed to be on or after 1 October 2010.  In this schedule, where GST inclusive fees and charges are stated, they are stated using GST at the increased rate of 15%.     

For the avoidance of doubt these policies are same in all regards except for the rate of GST.