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 85 - Telecommunication supplies  

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Div 85 inserted by No 177 of 1999, s 3 and Sch 1 item 96, effective 1 July 2000.

85-5   When telecommunication supplies are connected with the indirect tax zone  

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(1)    

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A * telecommunication supply is connected with the indirect tax zone if the * recipient of the supply will effectively use or enjoy the supply in the indirect tax zone.

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S 85-5(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " , applicable to a tax period that commences on or after 1 July 2015.

(2)    
However, subsection (1) does not apply to a * telecommunication supply , or a telecommunication supply included in a class of telecommunication supplies, if:

(a) the supplier makes the supply through an *enterprise that is not * carried on in the indirect tax zone ; and

(b) the Commissioner determines that collection of GST on that supply or class of supplies would not be administratively feasible.

(3)    

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This section has effect in addition to section 9-25 (which is about when supplies are connected with the indirect tax zone), but is subject to section 9-26 (which is about when supplies are not connected with the indirect tax zone).

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S 85-5(3) amended by No 52 of 2016, s 3 and Sch 2 item 13, by inserting " , but is subject to section 9-26 (which is about when supplies are not connected with the indirect tax zone) " , applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26 .

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History

S 85-5 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " (wherever occurring), applicable to a tax period that commences on or after 1 July 2015.

S 85-5 inserted by No 177 of 1999, s 3 and Sch 1 item 96, effective 1 July 2000.

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