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

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

Assistant Treasurer

Name of Regulations

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

Commencement

These Regulations commence on 1 July 2011.

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

81-10.01 Fees 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

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