A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 83.5 "Reverse charge" on supplies made by non - residents

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 83.5

  (1)   The GST on a * taxable supply is payable by the * recipient of the supply, and is not payable by the supplier, if:

  (a)   the supplier is a * non - resident; and

  (b)   the supplier does not make the supply through an * enterprise that the supplier * carries on in the indirect tax zone; and

  (c)   the recipient is * registered or * required to be registered; and

  (d)   the supplier and the recipient agree that the GST on the supply be payable by the recipient.

  (2)   However, this section does not apply to:

  (a)   a supply that is a * taxable supply under section   84 - 5 (which is about offshore supplies); or

  (b)   a taxable supply made by a * non - resident through a * resident agent; or

  (c)   a supply that is disregarded under paragraph   188 - 15(3)(b) or 188 - 20(3)(b) (which are about supplies of rights or options offshore).

Note:   GST on these taxable supplies is payable by the resident agent: see section   57 - 5.

  (3)   This section has effect despite section   9 - 40 (which is about liability for the GST).