A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 2)

A New Tax System (Goods and Services Tax ) Amendment Regulation 2012 (No. 2 ) 1 Select Legislative Instrument 2012 No. 148 I, QUENTIN BRYCE , Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the A N ew Tax System (Goods and Services) Tax Act 1999 . Dated 28 June 2012 QUENTIN BRYCE Governor-General By Her Excellency’s Command DAVID BRADBURY Assistant Treasurer 1 Name of regulation This regulation is the A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 2) . 2 Commencement This regulation commences on 1 July 2012 . 3 Amendment of A New Tax System (Goods and Services Tax ) Regulatio ns 1999 Schedule 1 amends the A New Tax System (Goods and Services Tax ) Regulation s 1999 . Schedule 1 Amendments (section 3) [ 1 ] Regulation 81-10.01 o mit For subsection 81-10 (2) insert (1) For subsection 81-10 (2) [ 2 ] Paragraph 81-10.01 (f) , except the note substitute ( f ) a fee or charge for the provision of information by an Australian government agency if the provision of the information is of a non- regulatory nature; ( g ) a fee or charge for a supply of a non-regulatory nature; (h) a fee or charge for a supply by an Australian government agency , where the supply may also be made by a supplier that is not an Australian government agency . [ 3 ] Regulation 81-10.01 insert (2) Despite subregulation (1), a fee or charge, the payment of which is covered by subsection 9-17 (3) or (4) of the Act, is not a prescribed fee or charge . [ 4 ] After r egulation 81-10.01 insert 81-15.01 Fees and charges which do not constitute consideration (1) For section 81-15 of the Act, the following kinds of Australian fees and charges are prescribed: (a) a fee or charge for: (i) the kerbside collection of waste; or (ii) the supply, exchange or removal of bins or crates used in connection with kerbside collection of waste ; (b) royalties charged in relation to natural resources; (c) a fee or charge imposed on an industry to finance regulatory or other government activities connected with the industr y ; (d) a fee or charge to compensate an Australian government agency for costs incurred by the agency in undertaking regulatory activi ti es; (e) a fee or charge imposed in relation to a court , tribunal, commission of inquiry or Sheriff’s office; (f) a fee or charge for a suppl y of a regulatory nature made by an Australian government agency; (g) a fee or charge for entry to a national park; ( h ) any other fee or charge : (i) specified in the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2011 (No. 1) , as in force immediately before the commencement of Schedule 4 to the Tax Laws Amendment (2011 Measures No . 2) Act 2011 ; and (ii) imposed before 1 July 2013. (2) In this regulation: waste includ es green waste and recyclables. 81-15.02 Fees and charges covered by regulations 81 ‑ 10.01 and 81-15.01 (1) The payment of a fee or charge covered by both paragraph 81 ‑ 10.01 (1) (g) and regulation 81-15.01, or the discharge of a liability to pay the fee or charge, is not to be treated as the provision of consideration. (2) The payment of a fee or charge covered by both paragraph 81-10.01 (1) (a), (b), (c), (d), (e), (f) or (h) and regulation 81 ‑ 15.01, or the discharge of a liability to pay the fee or charge, is to be treated as the provision of consideration. ( 3 ) However, payment of a fee or charge covered by both regulations 81-10.01 and 81-15.01 , or the discharge of a liability to pay the fee or charge, is not to be treated as the provision of consideration if the fee or charge : (a) is specified in the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2011 (No. 1) , as in force immediately before the commencement of Schedule 4 to the Tax Laws Amendment (2011 Measures No . 2) Act 2011 ; and (b) was imposed before 1 July 2013. Note 1. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See www.comlaw.gov.au .