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 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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