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  

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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-D - Consumers of offshore supplies  

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History

Subdiv 84-D heading substituted by No 77 of 2017, s 3 and Sch 1 item 39, effective 1 July 2017. For application provisions, see note under Div 146 heading.

Former subdiv 84-C inserted by No 52 of 2016, s 3 and Sch 1 item 6, 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.

84-105   When entities are treated as not being consumers  

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(1)    
The *GST law applies in relation to you as if another entity was not a *consumer of a supply if you reasonably believe that the other entity is not a consumer of the supply.

(2)    
For the purposes of subsection (1), your belief is reasonable only if:

(a) the other entity ' s *ABN, or the other identifying information prescribed under subsection (3) relating to the other entity, has been disclosed to you; and

(b) the other entity has provided to you a declaration or information that indicates that the other entity is *registered.

(3)    
The Commissioner may, by legislative instrument, make a determination prescribing identifying information for the purposes of paragraph (2)(a).

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History

S 84-105 inserted by No 77 of 2017, s 3 and Sch 1 item 41, effective 1 July 2017. For application provisions, see note under Div 146 heading.

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