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-D - Consumers of offshore supplies  

84-105   When entities are treated as not being consumers  

The *GST law applies in relation to you as if another entity was not a *consumer of a supply if you reasonably believe that the other entity is not a consumer of the supply.

For the purposes of subsection (1), your belief is reasonable only if:

(a) the other entity ' s *ABN, or the other identifying information prescribed under subsection (3) relating to the other entity, has been disclosed to you; and

(b) the other entity has provided to you a declaration or information that indicates that the other entity is *registered.

The Commissioner may, by legislative instrument, make a determination prescribing identifying information for the purposes of paragraph (2)(a).

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