Queensland Consolidated Acts

PETROLEUM (SUBMERGED LANDS) ACT 1982 - SECT 140A

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.