A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 4 - The special rules  

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

Division 81 - Payment of taxes, fees and charges  

SECTION 81-15.01   81-15.01   Fees and charges which do not constitute consideration  
Subject to section 81-15.02 of this instrument, for the purposes of section 81-15 of the Act, payment of the following kinds of Australian fees and charges, or the discharging of a liability to make such a payment, is not the provision of consideration:


(a) a fee or charge for:


(i) the kerbside collection of waste; or

(ii) the supply, exchange or removal of bins or crates used in connection with kerbside collection of waste;


(b) royalties charged in relation to natural resources;


(c) a fee or charge imposed on an industry to finance regulatory or other government activities connected with the industry;


(d) a fee or charge to compensate an Australian government agency for costs incurred by the agency in undertaking regulatory activities;


(e) a fee or charge imposed in relation to a court, tribunal, commission of inquiry or sheriff ' s office;


(f) a fee or charge for a supply of a regulatory nature made by an Australian government agency;


(g) a fee or charge for entry to a national park.


 

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