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Annual GST Certificates

Background

Section 15(aa) of the Local Government (Financial Assistance) Act 1995 (Cwlth) requires the State to withhold an amount equivalent to unpaid notional GST payments from the respective Financial Assistance Grant payments and pay them to the Commonwealth.

This Commonwealth requirement is reflected in section 228(6) of the Local Government Act 2009 and section 213(2) of the City of Brisbane Act 2010, which prescribe that the Minister for Local Government must not distribute to a local government an amount equal to notional GST if the local government has not paid the notional GST.

Therefore, each local government must by no later than 15 September in each year, give the Director-General of the Department of State Development, Infrastructure, Local Government and Planning a notice (Annual GST Certificate) stating that the local government has paid notional GST for the previous financial year.

The Annual GST Certificates are required pursuant to:

  • section 215 of the Local Government Regulation 2012
  • section 205 of the City of Brisbane Regulation 2012 for Brisbane City Council

If no certificate is provided, the State will need to ascertain by other means that the GST the Local Government is required to pay, has been paid. If the GST has not been paid, the amount will need to be quantified before the Financial Assistance Grant can be paid to that Local Government. Otherwise the State could be in breach of the Commonwealth legislation.

GST Certificates for 30 June, for the respective financial year

The Department seeks advice by 15 September each year regarding notional GST payments by Local Governments for the financial year period 1 July to 30 June.

This advice will then be provided to Queensland Treasury for confirmation with the Commonwealth.

Form of GST Certificate

The form of the Annual GST Certificate is not prescribed. The following form will meet the requirements for each financial year.

Director-General
Department of State Development, Infrastructure, Local Government and Planning
PO Box 15009
CITY EAST Queensland 4002

Annual Certificate about payment of notional GST

To assist compliance with Section 215 of the Local Government Regulation 2012 for the financial year ending 30 June (insert financial year), we certify that notional GST has been paid by (name of Council) for the period 1 July to 30 June (insert financial year).

Mayor

Chief Executive Officer

(signed)

(signed)

Dated (before 15 September insert year)

 

The following form will meet the requirements for Brisbane City Council for each financial year.

Director-General
Department of State Development, Infrastructure, Local Government and Planning
PO Box 15009
CITY EAST Queensland 4002

Annual Certificate about payment of notional GST

To assist compliance with Section 205 of the City of Brisbane Regulation 2012 for the financial year ending 30 June (insert financial year), we certify that notional GST has been paid by Brisbane City Council for the period 1 July to 30 June (insert financial year).

Lord Mayor

Chief Executive Officer

(signed)

(signed)

Dated (before 15 September insert year)

 

Further information

Any further enquiries on this matter should be addressed to:

Local Government Division
lgborrowings@dsdilgp.qld.gov.au

Last updated: 14 Jul 2022