Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)

Schedule 4   GST: payments of taxes, fees and charges

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

5   Section 195-1


Australian fee or charge means a fee or charge (however described), other than an *Australian tax, imposed under an *Australian law and payable to an *Australian government agency.