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

Chapter 5 - Miscellaneous  

Part 5-1 - Miscellaneous  

Division 177 - Miscellaneous  

177-12   GST implications of references to price, value etc. in other Acts  

(1)  
In any Act, unless the contrary intention appears, a reference to a * price relating to a supply, or proposed supply, is taken to include the * net GST (if any) that is, or would be, payable by an entity making the supply.

(2)  
Subsection (1) applies in relation to:


(a) any fee or charge made, or required to be made; or


(b) any * consideration provided, or required to be provided;

for or in connection with the supply in the same way that it applies to a * price relating to a supply.

(3)  
In any Act, unless the contrary intention appears, a reference to the value relating to a thing is taken not to include the GST (if any) that would be payable if an entity were to make a supply of the thing.

(4)  
This section does not apply to:


(a) this Act; or


(b) the * ITAA 1997 ; or


(c) the * Wine Tax Act ; or


(d) the A New Tax System (Luxury Car Tax) Act 1999 ; or


(e) Schedule 1 to the Taxation Administration Act 1953 ; or


(f) the Income Tax Assessment Act 1936 ; or


(g) the Fringe Benefits Tax Assessment Act 1986 ; or


(h) the Petroleum Resource Rent Tax Assessment Act 1987 .


(i) (Repealed by No 96 of 2014)




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