A New Tax System (Goods and Services Tax) Act 1999
Chapter 4 - The special rules Part 4-2 - Special rules mainly about supplies and acquisitions
Note:Division 83 - Non-residents making supplies connected with the indirect tax zone
83-1 What this Division is about
The GST on taxable supplies made by non-residents can, with the agreement of the recipients, be ``reverse charged'' to the recipients.