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

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 1 Name of Regulations These Regulations are the A New Tax System (Goods and Services Tax) Amendment Regulations 2011 (No. 2) . 2 Commencement These Regulations commence on 1 July 2011 . 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 Amendment (regulation 3) [ 1 ] After Division 79 insert Division 81 Taxes, fees and charges 81-1 0 .01   Fees and charges which constitute c onsideration For sub section 81-1 0 (2) of the Act, the following kinds of Australian fee or charge are prescribed: (a) a fee for parking a motor vehicle in a ticket ed or metered parking space ; (b) a toll for driv ing a motor vehicle on a road ; ( c ) a fee f o r hire, use of, or entry to a facility, except for a n entry fee to a national park; ( d ) a fee for t he use of a waste disposal facilit y ; ( e ) a fee for pre-lodgment advice if: (i) the advice relates to an application to which s ubsection 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 1. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://w ww.frli.gov.au .