Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 81.10

Certain fees and charges not consideration

  (1)   A payment, or the discharging of a liability to make a payment, is not the provision of * consideration to the extent the payment is an * Australian fee or charge that is of a kind covered by subsection   (4) or (5).

Prescribed fees and charges treated as consideration

  (2)   However, a payment you make, or a discharging of your liability to make a payment, is treated as the provision of * consideration to the extent the payment is an * Australian fee or charge that is, or is of a kind, prescribed by the regulations.

  (3)   For the purposes of subsection   (2), the * consideration is taken to be provided to the entity to which the fee or charge is payable, for a supply that the entity makes to you.

Fees or charges paid for permissions etc.

  (4)   This subsection covers a fee or charge if the fee or charge:

  (a)   relates to; or

  (b)   relates to an application for;

the provision, retention, or amendment, under an * Australian law, of a permission, exemption, authority or licence (however described).

Fees or charges relating to information and record - keeping etc.

  (5)   This subsection covers a fee or charge paid to an * Australian government agency if the fee or charge relates to the agency doing any of the following:

  (a)   recording information;

  (b)   copying information;

  (c)   modifying information;

  (d)   allowing access to information;

  (e)   receiving information;

  (f)   processing information;

  (g)   searching for information.