A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 85.5 When telecommunication supplies are connected with the indirect tax zone
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 85.5
When telecommunication supplies are connected with the indirect tax zone(1) A * telecommunication supply is connected with the indirect tax zone if the * recipient of the supply will effectively use or enjoy the supply in the indirect tax zone.
(2) However, subsection (1) does not apply to a * telecommunication supply, or a telecommunication supply included in a class of telecommunication supplies, if:
(a) the supplier makes the supply through an * enterprise that is not * carried on in the indirect tax zone; and
(b) the Commissioner determines that collection of GST on that supply or class of supplies would not be administratively feasible.
(3) This section has effect in addition to section 9 - 25
(which is about when supplies are connected with the indirect tax zone), but
is subject to section 9 - 26 (which is about when supplies are not
connected with the indirect tax zone).