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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.95 What this Subdivision is about

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.95

What this Subdivision is about

A supplier is treated in some situations to be making a supply to an entity that is not a consumer, or not an Australian consumer.

Note 1:   Whether the recipient of a supply of an intangible is an Australian consumer is one of the tests for whether the supply is connected with the indirect tax zone: see subsection   9 - 25(5).

Note 2:   Whether the recipient of an offshore supply of low value goods is a consumer is one of the tests for whether the supply is connected with the indirect tax zone: see subsection   84 - 75(1).

Note 3:   Supplies affected by this Subdivision may be supplies that are taxable supplies, and reverse charged, under Subdivision   84 - A.

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