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.