A New Tax System (Goods and Services Tax) Act 1999

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 40 - Input taxed supplies  

Subdivision 40-G - Inbound intangible consumer supplies  

40-180   Inbound intangible consumer supplies  

(1)    
An *inbound intangible consumer supply is input taxed if:

(a) it is made by a *non-resident; and

(b) it is covered by a determination under subsection (2).

(2)    
The Minister may, by legislative instrument, determine that a specified class of *inbound intangible consumer supplies are input taxed.

(3)    
However, the Minister must not make the determination unless:

(a) the *Foreign Minister has advised the Minister in writing that the treatment of the class of supplies under the *GST law would, apart from the determination, be inconsistent with Australia ' s international obligations; and

(b) the Minister is satisfied that similar supplies made by *Australian residents would be input taxed.