Div 84 heading substituted by No 77 of 2017, s 3 and Sch 1 item 25, effective 1 July 2017. For application provisions, see note under Div 146 heading. The heading formerly read:

Division 84 - Offshore supplies other than goods or real property

Subdiv 84-A heading substituted by No 77 of 2017, s 3 and Sch 1 item 26, effective 1 July 2017. For application provisions, see note under Div 146 heading. Heading formerly read:

Subdivision 84-A - Intangible supplies from offshore that are taxable supplies under this Subdivision

Subdiv 84-A heading inserted by No 52 of 2016, s 3 and Sch 1 item 19, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

S 84-1 amended by No 77 of 2017, s 3 and Sch 1 item 27, by substituting " certain supplies " for " supplies (of things other than goods or real property) " , effective 1 July 2017. For application provisions, see note under Div 146 heading.

S 84-1 amended by No 52 of 2016, s 3 and Sch 1 item 21, by substituting " Subdivision " for " Division " (wherever occurring), applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

S 84-1 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " , applicable to a tax period that commences on or after 1 July 2015.

S 84-1 substituted by No 77 of 2005, s 3 and Sch 3 item 5, applicable to supplies made on or after 1 October 2005. S 84-1 formerly read: