TASIn ForceAct
National Taxation Reform (Commonwealth-State Relations) Act 1999
7APower to charge goods and services tax
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7A Power to charge goods and services tax
[Section 7A Inserted by No. 21 of 2000, s. 24, Applied:31 May 2000] Where, in any enactment, a fee is prescribed for the supply of any goods or services without reference to the goods and services tax –
(a) the fee is taken to be exclusive of the goods and services tax; and
(b) the person or authority to which the fee is payable may charge, in addition to the fee, any goods and services tax that is payable in respect of the relevant goods or services.