Commonwealth Consolidated Acts Commonwealth Consolidated ActsSupplies of goods wholly within Australia
(1) A supply of goods is connected with Australia if the goods are delivered, or made available, in Australia to the * recipient of the supply.
Supplies of goods from Australia
(2) A supply of goods that involves the goods being removed from Australia is connected with Australia .
Supplies of goods to Australia
(3) A supply of goods that involves the goods being brought to Australia is connected with Australia if the supplier either:
(a) imports the goods into Australia; or
(b) installs or assembles the goods in Australia.
Supplies of real property
(4) A supply of * real property is connected with Australia if the real property, or the land to which the real property relates, is in Australia.
Supplies of anything else
(5) A supply of anything other than goods or * real property is connected with Australia if:
(a) the thing is done in Australia; or
(b) the supplier makes the supply through an * enterprise that the supplier * carries on in Australia; or
(c) all of the following apply:
(i) neither paragraph (a) nor (b) applies in respect of the thing;
(ii) the thing is a right or option to acquire another thing;
(iii) the supply of the other thing would be connected with Australia.
Example: A holiday package for Australia that is supplied overseas might be connected with Australia under paragraph (5)(c).
When enterprises are carried on in Australia
(6) An * enterprise is carried on in Australia if the enterprise is carried on through:
(a) a permanent establishment (as defined in subsection 6(1) of the Income Tax Assessment Act 1936 ); or
(b) a place that would be such a permanent establishment if paragraph (e), (f) or (g) of that definition did not apply.
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