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.