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
The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.Division 84 - Offshore supplies
Subdivision 84-A - Offshore supplies that are taxable supplies, and " reverse charged " , under this Subdivision
84-1 What this Subdivision is about
This Subdivision deals with certain supplies taking place outside the indirect tax zone. The GST on a supply that is a taxable supply under this Subdivision is " reverse charged " to the recipient of the supply.
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