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

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 84 - Offshore supplies  

Subdivision 84-A - Offshore supplies that are taxable supplies, and " reverse charged " , under this Subdivision  

84-10   " Reverse charge " on offshore supplies  

(1)    
The GST on a supply that is a * taxable supply because of section 84-5 :

(a) is payable by the * recipient of the supply; and

(b) is not payable by the supplier.

(2)    
This section has effect despite section 9-40 (which is about liability for the GST).

(3)    

If a supply is a taxable supply under both sections 9-5 and 84-5 , GST is only payable under this section (instead of section 9-40 ).