29 March 2024

Developer contributions and Division 81
19 March 2013

A payment, or the discharging of a liability to make a payment, is not the provision of * consideration to the extent the payment is an * Australian fee or charge that is of a kind covered by subsection (4) or (5).

(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).

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