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  

83-5   " Reverse charge " on supplies made by non-residents  

The GST on a * taxable supply is payable by the * recipient of the supply, and is not payable by the supplier, if:

(a) the supplier is a * non-resident ; and

(b) the supplier does not make the supply through an * enterprise that the supplier * carries on in the indirect tax zone ; and

(c) the recipient is * registered or * required to be registered ; and

(d) the supplier and the recipient agree that the GST on the supply be payable by the recipient.

However, this section does not apply to:

(a) a supply that is a * taxable supply under section 84-5 (which is about offshore supplies); or

(b) a taxable supply made by a * non-resident through a * resident agent ; or

(c) a supply that is disregarded under paragraph 188-15(3)(b) or 188-20(3)(b) (which are about supplies of rights or options offshore).


GST on these taxable supplies is payable by the resident agent: see section 57-5 .

This section has effect despite section 9-40 (which is about liability for the GST).

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