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

Chapter 6 - Interpreting this Act  

Part 6-2 - Meaning of some important concepts  

Division 188 - Meaning of GST turnover  

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History

Div 188 (heading) substituted by No 80 of 2007, s 3 and Sch 2 item 35, applicable to net amount for tax periods starting on or after 1 July 2007. The heading formerly read:

Division 188 - Meaning of annual turnover

188-40   Supplies of employee services by overseas entities to be disregarded for the registration turnover threshold  

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(1)    

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In working out a * non-resident's * current GST turnover or * projected GST turnover in order to determine whether it meets the * registration turnover threshold , if:

(a) the non-resident makes a supply of the services of an employee of the non-resident; and

(b) the * recipient of the supply is the non-resident's * 100% subsidiary ; and

(c) the services that the employee performs for the recipient are performed in the indirect tax zone;

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disregard the supply to the extent that the payments that the non-resident makes to the employee for performing those services would, if they were made by the recipient, be * withholding payments .

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History

S 188-40(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " in para (c), applicable to a tax period that commences on or after 1 July 2015.

S 188-40(1) amended by No 80 of 2007, s 3 and Sch 2 item 52, by substituting " GST turnover " for " annual turnover " (wherever occurring), applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

(2)    
This section does not affect how to work out any * turnover threshold other than the * registration turnover threshold .

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History

S 188-40 inserted by No 156 of 2000, s 3 and Sch 6 item 32, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

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