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 81-15.02   Fees and charges covered by sections 81-10.01 and 81-15.01   Fee or charge for a supply of a non-regulatory nature is not consideration if covered by section 81-15.01

(1)  
For the purposes of section 81-15 of the Act, payment of, or the discharging of a liability to pay, a fee or charge covered by both paragraph 81-10.01(1)(g) and section 81-15.01 of this instrument is not the provision of consideration. Other fees or charges covered by section 81-10.01 are consideration even if covered by section 81-15.01

(2)  
Section 81-15.01 does not apply in relation to an Australian fee or charge covered by subsection 81-10.01(1) (other than one covered by paragraph 81-10.01(1)(g) ).


 

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