Commonwealth Numbered Regulations

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) REGULATIONS 2019 (F2019L00417) - REG 81.10.01

Fees and charges which constitute consideration

             (1)  Subject to section 81-15.02 of this instrument, for the purposes of subsection 81-10(2) of the Act, the following kinds of Australian fee or charge are prescribed:

                     (a)  a fee for parking a motor vehicle in a ticketed or metered parking space;

                     (b)  a toll for driving a motor vehicle on a road;

                     (c)  a fee for hire, use of, or entry to a facility, other than an entry fee to a national park;

                     (d)  a fee for the use of a waste disposal facility;

                     (e)  a fee for pre-lodgement advice if:

                              (i)  the advice relates to an application to which subsection 81-10(4) of the Act applies; and

                             (ii)  it is not compulsory to seek the advice;

                      (f)  a fee or charge for the provision of information by an Australian government agency if the provision of the information is of a non-regulatory nature;

                     (g)  a fee or charge for a supply of a non-regulatory nature;

                     (h)  a fee or charge for a supply by an Australian government agency, where the supply may also be made by a supplier that is not an Australian government agency.

             (2)  Despite subsection (1), a fee or charge the payment of which is covered by subsection 9-17(3) or (4) of the Act is not prescribed.

Note:          Australian fee or charge is defined in section 195-1 of the Act.



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