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 83 - Non-residents making supplies connected with the indirect tax zone  

83-20   The amount of GST on ``reverse charged'' supplies made by non-residents  

The amount of GST on a supply to which section 83-5 , 83-10 or 83-15 applies is 10% of the * price of the supply.

This section has effect despite section 9-70 (which is about the amount of GST on taxable supplies).

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.