Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 79.80

  (1)   The making of any payment by an entity is not treated as * consideration for a supply, to the entity or any other entity, to the extent that the payment is the payment of an excess to an * operator of a * compulsory third party scheme.

  (2)   This section has effect despite section   9 - 15 (which is about consideration).