A New Tax System (Goods and Services Tax) Act 1999
82‑10 Supplies by Australian government 82‑10 Supplies by Australian government agencies of rights to develop land are not for consideration
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82‑10 Supplies by Australian government agencies of rights to develop land are not for consideration
(1) The supply, by an *Australian government agency, of a right to develop land is treated as a supply that is not made for *consideration to the extent that it is made in return for another supply that complies with requirements imposed by or under an *Australian law. (2) It does not matter whether the other supply is made to the *Australian government agency. (3) If the other supply constitutes the payment of: (a) an *Australian tax prescribed by regulations made for the purposes of subsection 81‑5(2); or (b) an *Australian fee or charge prescribed by regulations made for the purposes of subsection 81‑10(2); this section overrides those regulations in relation to the payment. (4) This section has effect despite section 9‑15 (which is about consideration).