Public 2020 No 47
Issued
10 Sep 2020

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.

Tax Information Bulletin Vol 32 No 9 - October 2020

Infrastructure Funding and Financing Act 2020: section 155 and Schedule 2
Goods and Services Tax Act 1985: section 5(7F)