A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 1   Indirect Tax Acts

Part 1   Amendment of the A New Tax System (Goods and Services Tax) Act 1999

137   Section 195-1


Australian tax, fee or charge means:

(a) a tax (however described) imposed under an *Australian law; or

(b) a fee or charge (however described) imposed under an Australian law and payable to an *Australian government agency.