Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 81.10

Certain fees and charges not consideration

             (1)  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.