Strata Schemes Development Amendment (Fees) Regulation 2017 (NSW)

New South Wales

Strata Schemes Development Amendment

(Fees) Regulation 2017

under the

Strata Schemes Development Act 2015

His Excellency the Governor, with the advice of the Executive Council, has made the following

Regulation under the Strata Schemes Development Act 2015.

VICTOR DOMINELLO, MP

Minister for Finance, Services and Property

Explanatory note
The object of this Regulation is to make it clear that GST may be added to fees specified by the Strata
Schemes Development Regulation 2016
if the fee is consideration for a taxable supply (within the meaning general regulation-making power).
of the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth).

Strata Schemes Development Amendment (Fees) Regulation 2017 [NSW]

Strata Schemes Development Amendment (Fees) Regulation

2017

under the

Strata Schemes Development Act 2015

1      Name of Regulation

This Regulation is the Strata Schemes Development Amendment (Fees) Regulation
2017.

2      Commencement

This Regulation commences on 1 July 2017 and is required to be published on the
NSW legislation website.

3 Amendment of Strata Schemes Development Regulation 2016

Schedule 7 Fees

Omit “The fees prescribed by this Part are exclusive of GST.” from Part 1.
Insert instead:

The fees specified by this Part are exclusive of GST. GST may be added to any such fee to the extent that the fee is consideration for a taxable supply (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth).