A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.10 "Reverse charge" on offshore supplies

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.10

  (1)   The GST on a supply that is a * taxable supply because of section   84 - 5:

  (a)   is payable by the * recipient of the supply; and

  (b)   is not payable by the supplier.

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

  (3)   If a supply is a taxable supply under both sections   9 - 5 and 84 - 5, GST is only payable under this section (instead of section   9 - 40).