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

Chapter 2 - The basic rules  

Part 2-2 - Supplies and acquisitions  

Division 9 - Taxable supplies  

Subdivision 9-B - Who is liable for GST on taxable supplies?  

9-69   Special rules relating to liability for GST on taxable supplies  

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Chapter 4 contains special rules relating to liability for GST on taxable supplies, as follows:

Checklist of special rules
Item	For this case …	See:
1	Company amalgamations	Division 90
2	GST groups	Division 48
3	GST joint ventures	Division 51
4	Offshore supplies	Division 84
4A	Non-residents making supplies connected with the indirect tax zone	Division 83
4B	Representatives of incapacitated entities	Division 58
5	Resident agents acting for non-residents	Division 57
6	Valuable metals	Division 86

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History

S 9-69 amended by No 77 of 2017, s 3 and Sch 1 item 3, by substituting table item 4, effective 1 July 2017. For application provisions, see note under Div 146 heading. Table item 4 formerly read:

4

Offshore supplies other than goods or real property

Division 84

S 9-69 amended by No 76 of 2017, s 3 and Sch 1 item 1, by inserting table item 6, effective 27 June 2017.

S 9-69 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " in table item 4A, column headed " For this case … " , applicable to a tax period that commences on or after 1 July 2015.

S 9-69 amended by No 118 of 2009, s 3 and Sch 1 item 1, by inserting table item 4B, effective 1 July 2000.

S 9-69 amended by No 92 of 2000, s 3 and Sch 3 item 1, by inserting table item 4A, effective 1 July 2000.

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