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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  


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

81-5  Effect of payment of tax  

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Australian tax not consideration


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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 tax .

Regulations may provide for exceptions


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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 tax that is, or is of a kind, prescribed by the regulations.


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


This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
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