A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 83.20 The amount of GST on "reverse charged" supplies made by non - residents
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 83.20
The amount of GST on "reverse charged" supplies made by non - residents(1) The amount of GST on a supply to which section 83 - 5, 83 - 10 or 83 - 15 applies is 10% of the * price of the supply.
(2) This section has effect despite section 9 - 70 (which
is about the amount of GST on taxable supplies).