Document ID: chunk:federal_register_of_legislation:C2025C00126:section:4:p39
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 4 (pt 39/42)
Character Range: 521438–524277

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 of subsection (2), the *consideration is taken to be provided to the entity to which the fee or charge is payable, for a supply that the entity makes to you.

Fees or charges paid for permissions etc.
 (4) This subsection covers a fee or charge if the fee or charge:
 (a) relates to; or
 (b) relates to an application for;
the provision, retention, or amendment, under an *Australian law, of a permission, exemption, authority or licence (however described).

Fees or charges relating to information and record‑keeping etc.
 (5) This subsection covers a fee or charge paid to an *Australian government agency if the fee or charge relates to the agency doing any of the following:
 (a) recording information;
 (b) copying information;
 (c) modifying information;
 (d) allowing access to information;
 (e) receiving information;
 (f) processing information;
 (g) searching for information.

81‑15  Other fees and charges that do not constitute consideration
  The regulations may provide that the payment of a prescribed *Australian fee or charge, or of an Australian fee or charge of a prescribed kind, or the discharging of a liability to make such a payment, is not the provision of *consideration.

81‑20  Division has effect despite sections 9‑15 and 9‑17
  This Division has effect despite sections 9‑15 and 9‑17 (which are about consideration).

81‑25  Retrospective application of regulations
  Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply in relation to regulations made for the purposes of subsection 81‑5(2) or 81‑10(2) or section 81‑15.

Division 82—Supplies in return for rights to develop land

82‑1  What this Division is about
      GST does not apply to transactions for making supplies (commonly referred to as in kind developer contributions) in return for the supply by an Australian government agency of a right to develop land.

82‑5  Supplies of rights to develop land do not constitute consideration in certain cases
 (1) The supply, by an *Australian government agency, of a right to develop land is not treated as *consideration for another supply if the other supply complies with requirements imposed by or under an *Australian law.
 (2) It does not matter whether the other supply is made to the *Australian government agency.
 (3) This section has effect despite section 9‑15 (which is about consideration).

82‑10  Supplies by Australian government agencies of rights to develop land are not for consideration
 (1) The supply, by an *Australian government agency, of a right to develop land is treated as a supply that