Public Trustee Act 1995

Where—

the Public Trustee will be liable to pay GST in respect of commission or a fee charged by the Public Trustee for a service provided by it;

and

a limit is imposed by or under another provision of this Act on the amount of the commission or fee, the Public Trustee may (subject to the terms on which the Public Trustee provides the service) charge the relevant estate, trust or fund commission or a fee that does not exceed the amount that is, after deduction of the GST payable in respect of it, equivalent to the maximum commission or fee that could be charged by the Public Trustee in accordance with the limit referred to in paragraph (b).

In this section—

GST means the tax payable under the GST law;

GST law means—

A New Tax System (Goods and Services

Tax) Act 1999 of the Commonwealth; and

the related legislation of the Commonwealth dealing with the imposition of a tax on the supply of goods, services and other things.