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A New Tax System (Goods and Services Tax) Act 1999
81‑15 Other fees and charges that do not81‑15 Other fees and charges that do not constitute consideration
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81‑15 Other fees and charges that do not constitute consideration
The regulations may provide that the payment of a prescribed *Australian fee or charge, or of an Australian fee or charge of a prescribed kind, or the discharging of a liability to make such a payment, is not the provision of *consideration.