Commonwealth Numbered Regulations

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) REGULATIONS 2019 (F2019L00417) - REG 81.15.02

Fee or charge for a supply of a non-regulatory nature is not consideration if covered by section 81-15.01

             (1)  For the purposes of section 81-15 of the Act, payment of, or the discharging of a liability to pay, a fee or charge covered by both paragraph 81-10.01(1)(g) and section 81-15.01 of this instrument is not the provision of consideration.

Other fees or charges covered by section 81-10.01 are consideration even if covered by section 81-15.01

             (2)  Section 81-15.01 does not apply in relation to an Australian fee or charge covered by subsection 81-10.01(1) (other than one covered by paragraph 81-10.01(1)(g)).