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

Chapter 4 - The special rules  

Part 4-4 - Special rules mainly about net amounts and adjustments  

Note:

The special rules in this Part mainly modify the operation of Part 2-4 , but they may affect other Parts of Chapter 2 in minor ways.

Division 126 - Gambling  

126-27   When gambling supplies are connected with the indirect tax zone  

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(1)    
A *gambling supply is connected with the indirect tax zone if the *recipient of the supply is an Australian resident (unless he or she is an Australian resident solely because the definition of Australia in the *ITAA 1997 includes the external Territories).

(2)    
This section has effect in addition to section 9-25 (which is about when supplies are connected with the indirect tax zone).

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History

S 126-27 inserted by No 52 of 2016, s 3 and Sch 1 item 26, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

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