Is the payment of general rates imposed by a local government an 'Australian tax' for Division 81 purposes ?
25 October 2012
Yesterday, the ATO confirmed that;
'...the payment of general rates to the entity constitutes the payment of an 'Australian tax', for the purposes of subsection 81-5(1) of the GST Act. As a consequence, the payment is not consideration and general rates are not subject to goods and services tax (GST).'
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