Document ID: chunk:federal_register_of_legislation:C2025C00126:section:14:p3
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 14 (pt 3/5)
Character Range: 50507–53128

the avoidance of doubt, the delivery of:
 (a) livestock for slaughtering or processing into *food; or
 (b) game for processing into *food;
under an arrangement under which the entity making the delivery only relinquishes title after food has been produced, is the supply of the livestock or game (regardless of when the entity relinquishes title). The supply does not take place on or after the subsequent relinquishment of title.
 (4) However, supply does not include:
 (a) a supply of *money unless the money is provided as *consideration for a supply that is a supply of money or *digital currency; or
 (b) a supply of digital currency unless the digital currency is provided as consideration for a supply that is a supply of digital currency or money.

9‑15  Consideration
 (1) Consideration includes:
 (a) any payment, or any act or forbearance, in connection with a supply of anything; and
 (b) any payment, or any act or forbearance, in response to or for the inducement of a supply of anything.
 (2) It does not matter whether the payment, act or forbearance was voluntary, or whether it was by the *recipient of the supply.
 (2A) It does not matter:
 (a) whether the payment, act or forbearance was in compliance with an order of a court, or of a tribunal or other body that has the power to make orders; or
 (b) whether the payment, act or forbearance was in compliance with a settlement relating to proceedings before a court, or before a tribunal or other body that has the power to make orders.
 (2B) For the avoidance of doubt, the fact that the supplier is an entity of which the *recipient of the supply is a member, or that the supplier is an entity that only makes supplies to its members, does not prevent the payment, act or forbearance from being consideration.

9‑17  Certain payments and other things not consideration
 (1) If a right or option to acquire a thing is granted, then:
 (a) the consideration for the supply of the thing on the exercise of the right or option is limited to any additional consideration provided either for the supply or in connection with the exercise of the right or option; or
 (b) if there is no such additional consideration—there is no consideration for the supply.
 (2) Making a gift to a non‑profit body is not the provision of consideration.
 (3) A payment is not the provision of consideration if:
 (a) the payment is made by a *government related entity to another government related entity for making a supply; and
 (b) the payment is:
 (i) covered by an appropriation under an *Australian law; or
 (ii) made under the National Health Reform Agreement agreed