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

Chapter 4 - The special rules  

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

Note:

The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 81 - Payments of taxes, fees and charges  

81-5   Effect of payment of tax  

Australian tax not consideration

(1)  


A payment, or the discharging of a liability to make a payment, is not the provision of * consideration to the extent the payment is an * Australian tax . Regulations may provide for exceptions

(2)  


However, a payment you make, or a discharging of your liability to make a payment, is treated as the provision of * consideration to the extent the payment is an *Australian tax that is, or is of a kind, prescribed by the regulations.

(3)  


For the purposes of subsection (2), the * consideration is taken to be provided to the entity to which the tax is payable, for a supply that the entity makes to you.

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