A New Tax System (Goods and Services Tax) Regulations 1999
81‑10.01 Fees and charges which constitu81‑10.01 Fees and charges which constitute consideration
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81‑10.01 Fees and charges which constitute consideration
(1) For subsection 81‑10(2) of the Act, the following kinds of Australian fee or charge are prescribed: (a) a fee for parking a motor vehicle in a ticketed or metered parking space; (b) a toll for driving a motor vehicle on a road; (c) a fee for hire, use of, or entry to a facility, except for an entry fee to a national park; (d) a fee for the use of a waste disposal facility; (e) a fee for pre‑lodgment advice if: (i) the advice relates to an application to which subsection 81‑10(4) of the Act applies; and (ii) it is not compulsory to seek the advice; (f) a fee or charge for the provision of information by an Australian government agency if the provision of the information is of a non‑regulatory nature; (g) a fee or charge for a supply of a non‑regulatory nature; (h) a fee or charge for a supply by an Australian government agency, where the supply may also be made by a supplier that is not an Australian government agency. (2) Despite subregulation (1), a fee or charge, the payment of which is covered by subsection 9‑17(3) or (4) of the Act, is not a prescribed fee or charge.
Note: Australian fee or charge is defined in section 195‑1 of the Act.