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 82 - Supplies in return for rights to develop land  

82-10   Supplies by Australian government agencies of rights to develop land are not for consideration  

The supply, by an * Australian government agency , of a right to develop land is treated as a supply that is not made for * consideration to the extent that it is made in return for another supply that complies with requirements imposed by or under an * Australian law .

It does not matter whether the other supply is made to the * Australian government agency .


If the other supply constitutes the payment of:

(a) an * Australian tax prescribed by regulations made for the purposes of subsection 81-5(2) ; or

(b) an * Australian fee or charge prescribed by regulations made for the purposes of subsection 81-10(2) ;

this section overrides those regulations in relation to the payment.

This section has effect despite section 9-15 (which is about consideration).

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