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A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

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

Note:

The special rules in this Part mainly modify the operation of Part 2-2, but they may affect other Parts of Chapter 2 in minor ways.

Division 81 - Payments of taxes, fees and charges    View history reference

81-10  Effect of payment of certain fees and charges  

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Certain fees and charges not consideration

(1)  

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A payment, or the discharging of a liability to make a payment, is not the provision of *consideration to the extent the payment is an *Australian fee or charge that is of a kind covered by subsection (4) or (5).

Prescribed fees and charges treated as consideration

(2)  

However, a payment you make, or a discharging of your liability to make a payment, is treated as the provision of *consideration to the extent the payment is an *Australian fee or charge that is, or is of a kind, prescribed by the regulations.

(3)  

For the purposes of subsection (2), the *consideration is taken to be provided to the entity to which the fee or charge is payable, for a supply that the entity makes to you.

Fees or charges paid for permissions etc.

(4)  

This subsection covers a fee or charge if the fee or charge:


(a) relates to; or


(b) relates to an application for;

the provision, retention, or amendment, under an *Australian law, of a permission, exemption, authority or licence (however described).

Fees or charges relating to information and record-keeping etc.

(5)  

This subsection covers a fee or charge paid to an *Australian government agency if the fee or charge relates to the agency doing any of the following:


(a) recording information;


(b) copying information;


(c) modifying information;


(d) allowing access to information;


(e) receiving information;


(f) processing information;


(g) searching for information.


 



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