CTHIn ForceLegislation
A New Tax System (Goods and Services Tax) Regulations 2019
81‑15.01 Fees and charges which do not c81‑15.01 Fees and charges which do not constitute consideration
Start here
Get a plain-English read of 81‑15.01 Fees and charges which do not c
Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Regulations 2019.
#### 81‑15.01 Fees and charges which do not constitute consideration
Subject to section 81‑15.02 of this instrument, for the purposes of section 81‑15 of the Act, payment of the following kinds of Australian fees and charges, or the discharging of a liability to make such a payment, is not the provision of consideration:
(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.