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  

View history reference

 View history note

 Hide history note

History

Div 84 heading substituted by No 77 of 2017, s 3 and Sch 1 item 25, effective 1 July 2017. For application provisions, see note under Div 146 heading. The heading formerly read:

Division 84 - Offshore supplies other than goods or real property

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

View history reference

 View history note

 Hide history note

History

Subdiv 84-A heading substituted by No 77 of 2017, s 3 and Sch 1 item 26, effective 1 July 2017. For application provisions, see note under Div 146 heading. Heading formerly read:

Subdivision 84-A - Intangible supplies from offshore that are taxable supplies under this Subdivision

Subdiv 84-A heading inserted by No 52 of 2016, s 3 and Sch 1 item 19, 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.

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)    

View history reference

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 ).

 View history note

 Hide history note

History

S 84-10(3) inserted by No 77 of 2005, s 3 and Sch 3 item 9, applicable to supplies made on or after 1 October 2005.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.