Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)
Schedule 4 GST: payments of taxes, fees and charges
A New Tax System (Goods and Services Tax) Act 1999
3 Subsection 82-10(3)
Repeal the subsection, substitute:
(3) If the other supply constitutes the payment of:
(a) an *Australian tax prescribed by regulations made for the purposes of subsection 81-5(2); or
(b) an *Australian fee or charge prescribed by regulations made for the purposes of subsection 81-10(2);
this section overrides those regulations in relation to the payment.
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