A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

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

Division 81 - Taxes, fees and charges  

81-10.01   Fees and charges which constitute consideration  

(1)    
For 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, except for an entry fee to a national park;


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


(e) a fee for pre-lodgment 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.


(2)    
Despite subregulation (1), a fee or charge, the payment of which is covered by subsection 9-17(3) or (4) of the Act, is not a prescribed fee or charge.


Note

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




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.