Div 81 substituted by No 41 of 2011, s 3 and Sch 4 item 2, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. No 41 of 2011, s 3 and Sch 4 item 16 contains the following application provision:
16 Application provision
(1)
The amendments made apply in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011.
(2)
However, the amendments do not apply in relation to a payment, or a discharge of a liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed before 1 July 2012 if the payment is of a kind specified by legislative instrument (a
Division 81 determination
):
(a)
made for the purposes of subsection
81-5(2)
of the
A New Tax System (Goods and Services Tax) Act 1999
; and
(b)
in force immediately before 27 June 2011.
(3)
Despite the repeal of subsection
81-5(2)
of the
A New Tax System (Goods and Services Tax) Act 1999
, a Division
81
determination continues to have effect, after 27 June 2011 and before 1 July 2012, as if the repeal had not happened.
Div 81 formerly read:
Division 81
-
Payments of taxes, fees and charges
81-1 What this Division is about
GST applies to payments of taxes, fees and charges, except those taxes, fees and charges that are excluded from the GST by a determination of the Treasurer.
History
S 81-1 amended by No 176 of 1999, s 3 and Sch 1 item 90, by substituting
"
, fees and
"
for
"
and other
'
'
(wherever occurring), effective 1 July 2000.
81-5 Payments of taxes etc. can constitute consideration
(1)
The payment of any *
Australian tax
, fee or charge (other than the GST) that you make, or the discharging of your liability to make such a payment, is to be treated as the provision of *
consideration
, to the entity to which the tax, fee or charge is payable, for a supply that the entity makes to you.
Note:
Under Division
82
, the payment might not be treated as consideration for a supply if it is in return for an Australian government agency supplying a right to develop land.
History
S 81-5(1) note inserted by No 97 of 2002, s 3 and Sch 1 item 3, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.
S 81-5(1) amended by No 176 of 1999, s 3 and Sch 1 item 92, by inserting
"
, fee or charge
"
after
"
tax
"
(wherever occurring), effective 1 July 2000.
(2)
However, the payment of any *
Australian tax
, fee or charge that is specified, by legislative instrument, by the Treasurer, or the discharging of a liability to make such a payment, is not the provision of *
consideration
.
History
S 81-5(2) amended by
No 58 of 2006
, s 3 and Sch 7 item 220, by substituting
"
, by legislative instrument, by the Treasurer
"
for
"
in a written determination of the Treasurer
"
, effective 22 June 2006.
S 81-5(2) amended by No 176 of 1999, s 3 and Sch 1 item 93, by inserting
"
, fee or charge
"
after
"
tax
"
, effective 1 July 2000.
(3)
(Repealed by
No 58 of 2006
)
History
S 81-5(3) repealed by
No 58 of 2006
, s 3 and Sch 7 item 221, effective 22 June 2006. S 81-5(3) formerly read:
(3)
A determination by the Treasurer under this section is a disallowable instrument for the purposes of section 46A of the
Acts Interpretation Act 1901
.
(4)
This section has effect despite
section 9-15
(which is about consideration).
81-10 Supplies need not be connected with Australia if the consideration is the payment of tax etc.
(1)
The fact that a supply is not *
connected with Australia
does not stop the supply being a *
taxable supply
if the *
consideration
for the supply is the payment of any *
Australian tax
, fee or charge, or the discharging of a liability to make such a payment.
History
S 81-10(1) amended by No 176 of 1999, s 3 and Sch 1 item 95, by inserting
"
, fee or charge
"
after
"
tax
"
, effective 1 July 2000.
(2)
This section has effect despite
section 9-5
(which is about taxable supplies).
Div 81 heading substituted by No 176 of 1999, s 3 and Sch 1 item 89, effective 1 July 2000. The heading formerly read:
Division 81
-
Payments of taxes
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