A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 4 - The special rules  

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

Division 81 - Payment of taxes, fees and charges  

SECTION 81-10.01   Fees and charges which constitute consideration  

Subject to section 81-15.02 of this instrument, for the purposes of subsection 81-10(2) of the Act, the following kinds of Australian fee or charge are prescribed:

(a) a fee for parking a motor vehicle in a ticketed or metered parking space;

(b) a toll for driving a motor vehicle on a road;

(c) a fee for hire, use of, or entry to a facility, other than an entry fee to a national park;

(d) a fee for the use of a waste disposal facility;

(e) a fee for pre-lodgement advice if:

(i) the advice relates to an application to which subsection 81-10(4) of the Act applies; and

(ii) it is not compulsory to seek the advice;

(f) a fee or charge for the provision of information by an Australian government agency if the provision of the information is of a non-regulatory nature;

(g) a fee or charge for a supply of a non-regulatory nature;

(h) a fee or charge for a supply by an Australian government agency, where the supply may also be made by a supplier that is not an Australian government agency.

Despite subsection (1), a fee or charge the payment of which is covered by subsection 9-17(3) or (4) of the Act is not prescribed.


Australian fee or charge is defined in section 195-1 of the Act.

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