Federal Register of Legislation - Australian Government

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SLI 2012 No. 148 Regulations as made
This regulation amends the A New Tax System (Goods and Services Tax) Regulations 1999 to clarify the GST treatment of Australian fees and charges and provide additional certainty to Australian government agencies by extending the operation of A New Tax System (Goods and Services Tax) (Exempt taxes, fees and charges) Determination 2011 (No. 1) until 1 July 2013.
Administered by: Treasury
Made 28 Jun 2012
Registered 28 Jun 2012
Tabled HR 14 Aug 2012
Tabled Senate 14 Aug 2012
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Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013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 Regulation 2012 (No. 2)1

Select Legislative Instrument 2012 No. 148

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

Dated 28 June 2012

QUENTIN BRYCE

Governor-General

By Her Excellency’s Command

DAVID BRADBURY


1              Name of regulation

                This regulation is the A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 2).

2              Commencement

                This regulation commences on 1 July 2012.

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        Amendments

(section 3)

 

[1]           Regulation 81-10.01

omit

For subsection 81-10 (2)

insert

         (1)   For subsection 81-10 (2)

[2]           Paragraph 81-10.01 (f), except the note

substitute

                (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.

[3]           Regulation 81-10.01

insert

         (2)   Despite subregulation (1), a fee or charge, the payment of which is covered by subsection 9-17 (3) or (4) of the Act, is not a prescribed fee or charge.

[4]           After regulation 81-10.01

insert

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.

81-15.02      Fees and charges covered by regulations 81‑10.01 and 81-15.01

         (1)   The payment of a fee or charge covered by both paragraph 81‑10.01 (1) (g) and regulation 81-15.01, or the discharge of a liability to pay the fee or charge, is not to be treated as the provision of consideration.

         (2)   The payment of a fee or charge covered by both paragraph 81-10.01 (1) (a), (b), (c), (d), (e), (f) or (h) and regulation 81‑15.01, or the discharge of a liability to pay the fee or charge, is to be treated as the provision of consideration.

         (3)   However, payment of a fee or charge covered by both regulations 81-10.01 and 81-15.01, or the discharge of a liability to pay the fee or charge, is not to be treated as the provision of consideration if the fee or charge:

                (a)    is 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

               (b)    was imposed before 1 July 2013.


Note

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