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 aboutA 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.