Commonwealth Numbered Regulations

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) AMENDMENT REGULATIONS 2011 (NO. 2) (SLI NO 127 OF 2011)

- Registered on FRLII: 30 Jun 2011
- Department:Treasury
- Description:These Regulations specify certain fees and charges that would otherwise be exempt from GST under subsection 81-10(1) of the A New Tax System (Goods and Services Tax) Act 1999 to treat the payment of the specified fees and charges as consideration for a taxable supply relating to things such as motorway tolls and tip fees.

TABLE OF PROVISIONS

   1.      Name of Regulations  
   2.      Commencement  
   3.      Amendment of A New Tax System (Goods and Services Tax) Regulations 1999  
           SCHEDULE 1 Amendment

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