Tax Laws Amendment (2005 Measures No. 1) Act 2005 (77 of 2005)
Schedule 3 Supplies of rights or options offshore
A New Tax System (Goods and Services Tax) Act 1999
5 Section 84-1
Repeal the section, substitute:
84-1 What this Division is about
This Division deals with supplies (of things other than goods or real property) taking place outside Australia. The GST on a supply that is a taxable supply under this Division is "reverse charged" to the recipient of the supply.
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