A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 2)

Link to law: https://www.comlaw.gov.au/Details/F2012L01405

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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
Assistant Treasurer
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.