81‑15.01 Fees and charges which do not c81‑15.01 Fees and charges which do not constitute consideration

81‑15.01 Fees and charges which do not constitute consideration

(1) For section 81‑15 of the Act, the following kinds of Australian fees and charges are prescribed: (a) a fee or charge for: (i) the kerbside collection of waste; or (ii) the supply, exchange or removal of bins or crates used in connection with kerbside collection of waste; (b) royalties charged in relation to natural resources; (c) a fee or charge imposed on an industry to finance regulatory or other government activities connected with the industry; (d) a fee or charge to compensate an Australian government agency for costs incurred by the agency in undertaking regulatory activities; (e) a fee or charge imposed in relation to a court, tribunal, commission of inquiry or Sheriff’s office; (f) a fee or charge for a supply of a regulatory nature made by an Australian government agency; (g) a fee or charge for entry to a national park; (h) any other fee or charge: (i) specified in the A New Tax System (Goods
and Services Tax)(Exempt Taxes, Fees and Charges) Determination 2011 (No. 1), as in
force immediately before the commencement of Schedule 4 to the Tax Laws Amendment (2011 Measures No. 2) Act 2011; and (ii) imposed before 1 July 2013. (2) In this regulation:

waste includes green waste and recyclables.