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

3   Subsection 82-10(3)

Repeal the subsection, substitute:

(3) If the other supply constitutes the payment of:

(a) an *Australian tax prescribed by regulations made for the purposes of subsection 81-5(2); or

(b) an *Australian fee or charge prescribed by regulations made for the purposes of subsection 81-10(2);

this section overrides those regulations in relation to the payment.