Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) In any Act, unless the contrary intention appears, a reference to a * price relating to a supply, or proposed supply, is taken to include the * net GST (if any) that is, or would be, payable by an entity making the supply.
(2) Subsection (1) applies in relation to:
(a) any fee or charge made, or required to be made; or
(b) any * consideration provided, or required to be provided;
for or in connection with the supply in the same way that it applies to a * price relating to a supply.
(3) In any Act, unless the contrary intention appears, a reference to the value relating to a thing is taken not to include the GST (if any) that would be payable if an entity were to make a supply of the thing.
(4) This section does not apply to:
(a) this Act; or
(b) the * ITAA 1997; or
(c) the * Wine Tax Act; or
(d) the A New Tax System (Luxury Car Tax) Act 1999 ; or
(e) Schedule 1 to the Taxation Administration Act 1953 ; or
(f) the Income Tax Assessment Act 1936 ; or
(g) the Fringe Benefits Tax Assessment Act 1986 ; or
(h) the Petroleum Resource Rent Tax Assessment Act 1987 .