A New Tax System (Goods and Services Tax) Act 1999
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 note
Hide history noteA supplier is treated in some situations to be making a supply to an entity that is not a consumer, or not an Australian consumer.
Note 1:
Whether the recipient of a supply of an intangible is an Australian consumer is one of the tests for whether the supply is connected with the indirect tax zone: see subsection 9-25(5) .
Note 2:
Whether the recipient of an offshore supply of low value goods is a consumer is one of the tests for whether the supply is connected with the indirect tax zone: see subsection 84-75(1) .
Note 3:
Supplies affected by this Subdivision may be supplies that are taxable supplies, and reverse charged, under Subdivision 84-A .
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