Document ID: chunk:federal_register_of_legislation:C2008A00126:clause:1_53c:p2
Version: federal_register_of_legislation:C2008A00126
Segment Type: clause
Provision Reference: sch 1 cl 53C (pt 2/2)
Character Range: 5817–7430

consideration for the supply concerned at the time of the representation concerned, including each of the following amounts (if any) that is quantifiable at that time:
 (a) a charge of any description payable by the relevant person to the corporation making the representation (other than a charge that is payable at the option of the relevant person);
 (b) the amount which reflects any tax, duty, fee, levy or charge imposed, on the corporation making the representation, in relation to the supply concerned;
 (c) any amount paid or payable, by the corporation making the representation, in relation to the supply concerned with respect to any tax, duty, fee, levy or charge if:
 (i) the amount is paid or payable under an agreement or arrangement made under a law of the Commonwealth, a State or a Territory; and
 (ii) the tax, duty, fee, levy or charge would have otherwise been payable by the relevant person in relation to the supply concerned.

Example 1: A corporation advertises lounge suites for sale. Persons have the option of paying for fabric protection. The fabric protection charge does not form part of the single price because of the exception in paragraph (a).

Example 2: The GST may be an example of an amount covered by paragraph (b).

Example 3: The passenger movement charge imposed under the Passenger Movement Charge Act 1978 may be an example of an amount covered by paragraph (c). Under an arrangement under section 10 of the Passenger Movement Charge Collection Act 1978 airlines may pay an amount equal to the charge that would otherwise be payable by passengers departing Australia.