A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.65 Meaning of inbound intangible consumer supply
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.65
Meaning of inbound intangible consumer supply(1) A supply of anything other than goods or * real property is an inbound intangible consumer supply if the * recipient is an * Australian consumer, unless:
(a) the thing is done wholly in the indirect tax zone; or
(b) the supplier makes the supply wholly through an * enterprise that the supplier * carries on in the indirect tax zone.
(2) Disregard section 84 - 55 in determining whether
paragraph (1)(b) applies.