PUBLIC TRUSTEE ACT 1995 - SECT 45A
PUBLIC TRUSTEE ACT 1995 - SECT 45A
(1) Where—
(a) the
Public Trustee will be liable to pay GST in respect of commission or a fee
charged by the Public Trustee for a service provided by it; and
(b) a
limit is imposed by or under another provision of this Act on the amount of
the commission or fee,
the Public Trustee may (subject to the terms on which the Public Trustee
provides the service) charge the relevant estate, trust or fund commission or
a fee that does not exceed the amount that is, after deduction of the GST
payable in respect of it, equivalent to the maximum commission or fee that
could be charged by the Public Trustee in accordance with the limit referred
to in paragraph (b).
(2) In this
section—
"GST" means the tax payable under the GST law;
"GST law" means—
(a)
A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;
and
(b) the
related legislation of the Commonwealth dealing with the imposition of a tax
on the supply of goods, services and other things.