Commonwealth Numbered Regulations

FAMILY LAW AMENDMENT RULES 2000 (NO. 2) 2000 NO. 190 - SCHEDULE 1

(rule 3)

[1] Order 38, after rule 4

insert

(1)

An amount calculated in accordance with the scale of costs in Schedule 2 is the value of the taxable supply for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 .

(2)

Nothing in this Order prevents a lawyer from charging an amount equal to the amount of GST that is payable on the taxable supply.

(3)

For this rule:

GST and taxable supply have the same meaning as in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 .