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

Chapter 2 - The basic rules  

Part 2-2 - Supplies and acquisitions  

Division 9 - Taxable supplies  

Subdivision 9-A - What are taxable supplies?  

9-5   Taxable supplies  
You make a taxable supply if:

(a) you make the supply for * consideration ; and

(b) the supply is made in the course or furtherance of an * enterprise that you * carry on ; and

(c) the supply is * connected with the indirect tax zone ; and

(d) you are * registered , or * required to be registered .

However, the supply is not a * taxable supply to the extent that it is * GST-free or * input taxed .