Infrastructure Funding and Financing Act 2020
The Goods and Services Tax Act 1985 has been amended to ensure that the levy a person is liable to pay to a responsible levy authority (as defined in the Infrastructure Funding and Financing Act 2020) is treated as consideration for a supply of goods and services and is therefore subject to GST.
Infrastructure Funding and Financing Act 2020: section 155 and Schedule 2
Goods and Services Tax Act 1985: section 5(7F)