Document ID: chunk:federal_register_of_legislation:C2025C00126:section:4:p38
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 4 (pt 38/42)
Character Range: 518904–521657

supply under the nominal defendant settlement sharing arrangement and the entity were not party to the hybrid settlement sharing arrangement.

80‑95  Subdivision 80‑B to apply to payments or supplies by contributing operator of hybrid settlement sharing arrangement who is also managing operator of nominal defendant settlement sharing arrangement
  If:
 (a) an entity that is a *contributing operator of the *hybrid settlement sharing arrangement is a party to that arrangement because it is also the *managing operator of a *nominal defendant settlement sharing arrangement; and
 (b) the entity makes a payment that, as a result of section 80‑85, is a *contributing operator's payment under the hybrid settlement sharing arrangement;
then:
 (c) Subdivision 80‑A does not have any other effect in relation to the payment or supply in accordance with section 80‑85; but
 (d) Subdivision 80‑B (other than section 80‑45) applies in relation to the payment as if it were a *managing operator's payment or supply under the nominal defendant settlement sharing arrangement and the entity were not party to the hybrid settlement sharing arrangement.

Division 81—Payments of taxes, fees and charges

81‑1  What this Division is about

      GST does not apply to payments of taxes, fees and charges that are excluded from the GST by this Division or by regulations.
      GST applies to certain taxes, fees and charges prescribed by regulations.

81‑5  Effect of payment of tax

Australian tax not consideration
 (1) A payment, or the discharging of a liability to make a payment, is not the provision of *consideration to the extent the payment is an *Australian tax.

Regulations may provide for exceptions
 (2) However, a payment you make, or a discharging of your liability to make a payment, is treated as the provision of *consideration to the extent the payment is an *Australian tax that is, or is of a kind, prescribed by the regulations.
 (3) For the purposes of subsection (2), the *consideration is taken to be provided to the entity to which the tax is payable, for a supply that the entity makes to you.

81‑10  Effect of payment of certain fees and charges

Certain fees and charges not consideration
 (1) A payment, or the discharging of a liability to make a payment, is not the provision of *consideration to the extent the payment is an *Australian fee or charge that is of a kind covered by subsection (4) or (5).

Prescribed fees and charges treated as consideration
 (2) However, a payment you make, or a discharging of your liability to make a payment, is treated as the provision of *consideration to the extent the payment is an *Australian fee or charge that is, or is of a kind, prescribed by the regulations.
 (3) For the purposes