Document ID: chunk:federal_register_of_legislation:F2023C00564:reg:17:p2
Version: federal_register_of_legislation:F2023C00564
Segment Type: reg
Provision Reference: reg 17 (pt 2/7)
Character Range: 82228–85010

section 195‑1 of the Act.

81‑15.01  Fees and charges which do not constitute consideration
  Subject to section 81‑15.02 of this instrument, for the purposes of section 81‑15 of the Act, payment of the following kinds of Australian fees and charges, or the discharging of a liability to make such a payment, is not the provision of consideration:
 (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 industry;
 (d) a fee or charge to compensate an Australian government agency for costs incurred by the agency in undertaking regulatory activities;
 (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 supply of a regulatory nature made by an Australian government agency;
 (g) a fee or charge for entry to a national park.

81‑15.02  Fees and charges covered by sections 81‑10.01 and 81‑15.01

Fee or charge for a supply of a non‑regulatory nature is not consideration if covered by section 81‑15.01
 (1) For the purposes of section 81‑15 of the Act, payment of, or the discharging of a liability to pay, a fee or charge covered by both paragraph 81‑10.01(1)(g) and section 81‑15.01 of this instrument is not the provision of consideration.

Other fees or charges covered by section 81‑10.01 are consideration even if covered by section 81‑15.01
 (2) Section 81‑15.01 does not apply in relation to an Australian fee or charge covered by subsection 81‑10.01(1) (other than one covered by paragraph 81‑10.01(1)(g)).

Part 4‑7—Special rules mainly about returns, payments and refunds

Division 168—Tourist refund scheme

Subdivision 168‑A—Kinds of acquisitions

168‑5.01  Acquisition
  For the purposes of paragraphs 168‑5(1)(b) and (1A)(b) of the Act, an acquisition that meets the requirements in this Subdivision is specified.
Note: Part of a person's eligibility for the tourist refund scheme involves making an acquisition:
(a) the supply of which is a taxable supply; and
(b) that is of a kind specified in this instrument.

168‑5.02  Goods to which this Subdivision applies
  This Subdivision applies to an acquisition of goods the supply of which is a taxable supply, except any of the following goods:
 (a) tobacco;
 (b) tobacco products;
 (c) alcoholic beverages, except wine on which wine tax is taken to have been borne (within the meaning of section 31‑10 of the Wine Tax Act);
 (d) goods that have been partly consumed at the time at which the acquirer leaves the indirect tax zone.

168‑5.03