Document ID: chunk:federal_register_of_legislation:F2015L00566:reg:7
Version: federal_register_of_legislation:F2015L00566
Segment Type: reg
Provision Reference: reg 7
Character Range: 3531–4185

7  Notional liability to pay GST
 (1) The Commonwealth is notionally liable to pay GST on taxable supplies and taxable importations that it makes.
 (2) For subsection (1), the amount of notional GST payable is worked out under the GST Act as if the taxable supply or taxable importation were made by a person other than the Commonwealth.
 (3) For subsection (2), the value of the taxable importation (for subsection 13‑20(2) of the GST Act) is taken to include the value of any administrative charge payable on the taxable importation in accordance with Australian Customs Notice 90/124 published by the Australian Customs Service on 11 September 1990.