The Treasurer has issued a determination under Division 81 of the 'A New Tax System (Goods and Services) Act 1999' that lists most of the fees and charges imposed by DIMA under authority of the Migration and Citizenship legislation. These fees and charges will NOT be subject to GST.
Some of the fees included in the list are:
The fees charged by the Migration Review Tribunal and the Refugee Review Tribunal are also included in the Determination and will NOT be subject to GST. The Determination includes a full list of DIMA fees exempt from GST. It can be viewed at http://www.treasury.gov.au/d81
Other DIMA charges that relate to provision of goods and services WILL be subject to GST.
That means those $10 guide books will now cost $11, but remain the equivalent of $10 if bought at an Embassy outside Australia.