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 96 - Supplies partly connected with the indirect tax zone  

96-10   The value of the taxable components of supplies that are only partly connected with the indirect tax zone  

(1)    
If a supply (the actual supply ):

(a) is, because of section 96-5 , to be treated as separate supplies; and

(b) the part of the actual supply that is * connected with the indirect tax zone is a * taxable supply , or is partly a * taxable supply and partly a supply that is * GST-free or * input taxed ;

the value of that part of the actual supply is worked out as follows:

(c) work out the value of the actual supply, under section 9-75 , as if it were solely a taxable supply; and

(d) work out the proportion of that value of the actual supply that the taxable supply represents; and

(e) multiply that value by the proportion in paragraph (d).

(2)    
If that part of the actual supply is partly a * taxable supply and partly a supply that is * GST-free or * input taxed , this section does not affect the operation of section 9-80 in working out the value of so much of that part of the actual supply as is a taxable supply.

(3)    
This section has effect despite section 9-75 (which is about the value of taxable supplies).