A New Tax System (Goods and Services Tax) Act 1999
Note:Division 81 - Payments of taxes, fees and charges
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 fee or charge that is of a kind covered by subsection (4) or (5). Prescribed fees and charges treated as consideration (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 fee or charge 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 fee or charge is payable, for a supply that the entity makes to you. Fees or charges paid for permissions etc. (4)
This subsection covers a fee or charge if the fee or charge:
(a) relates to; or
(b) relates to an application for;
the provision, retention, or amendment, under an * Australian law , of a permission, exemption, authority or licence (however described).Fees or charges relating to information and record-keeping etc. (5)
This subsection covers a fee or charge paid to an *Australian government agency if the fee or charge relates to the agency doing any of the following:
(a) recording information;
(b) copying information;
(c) modifying information;
(d) allowing access to information;
(e) receiving information;
(f) processing information;
(g) searching for information.
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