Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)

Schedule 4   GST: payments of taxes, fees and charges

A New Tax System (Goods and Services Tax) Act 1999

1   Subparagraph 13-20(2)(ba)(i)

Repeal the subparagraph, substitute:

(i) is not an amount, the payment of which (or the discharging of a liability to make a payment of which), because of Division 81 or regulations made under that Division, is not the provision of *consideration; and

Note: Division 81 excludes certain taxes, fees and charges from the provision of consideration.