A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Part 4-2 - Special rules mainly about supplies and acquisitions  

Division 81 - Taxes, fees and charges  

81-15.02   Fees and charges covered by regulations 81-10.01 and 81-15.01  

(1)    
The payment of a fee or charge covered by both paragraph 81-10.01(1)(g) and regulation 81-15.01 , or the discharge of a liability to pay the fee or charge, is not to be treated as the provision of consideration.

(2)    
The payment of a fee or charge covered by both paragraph 81-10.01(1)(a) , (b) , (c) , (d) , (e) , (f) or (h) and regulation 81-15.01 , or the discharge of a liability to pay the fee or charge, is to be treated as the provision of consideration.

(3)    
However, payment of a fee or charge covered by both regulations 81-10.01 and 81-15.01 , or the discharge of a liability to pay the fee or charge, is not to be treated as the provision of consideration if the fee or charge:

(a) is specified in the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2011 (No. 1) , as in force immediately before the commencement of Schedule 4 to the Tax Laws Amendment (2011 Measures No. 2) Act 2011 ; and

(b) was imposed before 1 July 2013.