A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

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

Division 81 - Taxes, fees and charges  

81-15.01   Fees and charges which do not constitute consideration  

(1)  
For section 81-15 of the Act, the following kinds of Australian fees and charges are prescribed:


(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;


(h) any other fee or charge:


(i) specified in the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2011 (No. 1) , as in force immediately before the commencement of Schedule 4 to the Tax Laws Amendment (2011 Measures No. 2) Act 2011 ; and

(ii) imposed before 1 July 2013.

(2)  
In this regulation:

waste
includes green waste and recyclables.


 

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