A New Tax System (Goods and Services) Amendment Amendment Regulation 2012 (No. )

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.