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A New Tax System (Goods and Services Tax) Regulations 2019
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) Subject to section 81‑15.02 of this instrument, for the purposes of 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, other than an entry fee to a national park;
(d) a fee for the use of a waste disposal facility;
(e) a fee for pre‑lodgement 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 subsection (1), a fee or charge the payment of which is covered by subsection 9‑17(3) or (4) of the Act is not prescribed.
> Note: Australian fee or charge is defined in section 195‑1 of the Act.