Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 9.15

  (1)   Consideration includes:

  (a)   any payment, or any act or forbearance, in connection with a supply of anything; and

  (b)   any payment, or any act or forbearance, in response to or for the inducement of a supply of anything.

  (2)   It does not matter whether the payment, act or forbearance was voluntary, or whether it was by the * recipient of the supply.

  (2A)   It does not matter:

  (a)   whether the payment, act or forbearance was in compliance with an order of a court, or of a tribunal or other body that has the power to make orders; or

  (b)   whether the payment, act or forbearance was in compliance with a settlement relating to proceedings before a court, or before a tribunal or other body that has the power to make orders.

  (2B)   For the avoidance of doubt, the fact that the supplier is an entity of which the * recipient of the supply is a member, or that the supplier is an entity that only makes supplies to its members, does not prevent the payment, act or forbearance from being consideration.