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
4 Subparagraph 117-5(1)(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.
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