Federal Register of Legislation - Australian Government

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SLI 2011 No. 127 Regulations as made
These Regulations specify certain fees and charges that would otherwise be exempt from GST under subsection 81-10(1) of the A New Tax System (Goods and Services Tax) Act 1999 to treat the payment of the specified fees and charges as consideration for a taxable supply relating to things such as motorway tolls and tip fees.
Administered by: Treasury
Registered 30 Jun 2011
Tabling HistoryDate
Tabled HR05-Jul-2011
Tabled Senate05-Jul-2011
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013

Commonwealth Coat of Arms

A New Tax System (Goods and Services Tax) Amendment Regulations 2011 (No. 2)1

Select Legislative Instrument 2011 No. 127

I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the A New Tax System (Goods and Services Tax) Act 1999.

Dated 30 June 2011

QUENTIN BRYCE

Governor-General

By Her Excellency’s Command

BILL SHORTEN


1              Name of Regulations

                These Regulations are the A New Tax System (Goods and Services Tax) Amendment Regulations 2011 (No. 2).

2              Commencement

                These Regulations commence on 1 July 2011.

3              Amendment of A New Tax System (Goods and Services Tax) Regulations 1999

                Schedule 1 amends the A New Tax System (Goods and Services Tax) Regulations 1999.


Schedule 1        Amendment

(regulation 3)

 

[1]           After Division 79

insert

Division 81            Taxes, fees and charges

81-10.01Fees and charges which constitute consideration

                For 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, except for an entry fee to a national park;

               (d)    a fee for the use of a waste disposal facility;

                (e)    a fee for pre-lodgment 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 for the provision of information if the information is not required to be provided under an Australian law.

Note   Australian fee or charge is defined in section 195-1 of the Act.


Note

1.       All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://www.frli.gov.au.