A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 96.10 The value of the taxable components of supplies that are only partly connected with the indirect tax zone

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 96.10

  (1)   If a supply (the actual supply ):

  (a)   is, because of section   96 - 5, to be treated as separate supplies; and

  (b)   the part of the actual supply that is * connected with the indirect tax zone is a * taxable supply, or is partly a * taxable supply and partly a supply that is * GST - free or * input taxed;

the value of that part of the actual supply is worked out as follows:

  (c)   work out the value of the actual supply, under section   9 - 75, as if it were solely a taxable supply; and

  (d)   work out the proportion of that value of the actual supply that the taxable supply represents; and

  (e)   multiply that value by the proportion in paragraph   (d).

  (2)   If that part of the actual supply is partly a * taxable supply and partly a supply that is * GST - free or * input taxed, this section does not affect the operation of section   9 - 80 in working out the value of so much of that part of the actual supply as is a taxable supply.

  (3)   This section has effect despite section   9 - 75 (which is about the value of taxable supplies).