A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  


The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 81 - Payments of taxes, fees and charges  

81-15   Other fees and charges that do not constitute consideration  

The regulations may provide that the payment of a prescribed * Australian fee or charge , or of an Australian fee or charge of a prescribed kind, or the discharging of a liability to make such a payment, is not the provision of * consideration .

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