Taxation Administration Regulations 2017
For the purposes of subsection 359-40(4) in Schedule 1 to the Act:
(a) the charge for the valuer making a valuation is the amount that the Commissioner is required to pay the valuer for making the valuation; and
(b) the charge for the valuer reviewing a valuation is the amount that the Commissioner is required to pay the valuer for reviewing the valuation.
Note:
The charge for the service may be taxable under the A New Tax System (Goods and Services Tax) Act 1999 . As a result, while the amount the Commissioner can charge for making or reviewing a valuation must be equal to the amount the Commissioner was required to pay for making or reviewing the valuation, the Commissioner can also charge the applicant GST for the service.
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