A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
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.
In this regulation:
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