A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 4
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The special rules
Part 4-2
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Special rules mainly about supplies and acquisitions
Division 81
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Payment of taxes, fees and charges
SECTION 81-15.02
Fees and charges covered by sections 81-10.01 and 81-15.01
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) ).
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) ).
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