140A
CurrentApplication of GST to permit and licence fees
Part 3Mining for petroleum
Division 7Fees and royalties
140A Application of GST to permit and licence fees
If a fee payable under section 139 or 140 is for a supply for which GST is payable, the fee payable is the total of—
(a)
the fee that would have been payable if the fee were not for a supply for which GST is payable; and
(b)
10% of the fee that would have been payable if the fee were not for a supply for which GST is payable.
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