Commonwealth Consolidated Regulations

PRIMARY INDUSTRIES LEVIES AND CHARGES (NATIONAL RESIDUE SURVEY LEVIES) REGULATIONS 1998 - REG 3A

  (1)   Despite section   177 - 12 of the A New Tax System (Goods and Services Tax) Act 1999 , a reference in these Regulations to the price or sale price of a product, or the amount paid for a product, is taken not to include the net GST that would otherwise be included in that price, sale price or amount.

  (2)   In this regulation:

"net GST" has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 .