A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
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The special rules
Part 4-2
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Special rules mainly about supplies and acquisitions
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. (2)
This section has effect despite section 9-70 (which is about the amount of GST on taxable supplies).
Note:
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
(1)
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. (2)
This section has effect despite section 9-70 (which is about the amount of GST on taxable supplies).
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