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
Subdivision 84-A
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Offshore supplies that are taxable supplies, and
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reverse charged
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, under this Subdivision
84-5
Offshore supplies that are taxable supplies under this Subdivision
(1)
A supply is a taxable supply (except to the extent that it is *GST-free or *input taxed) if:
(a) the supply is for *consideration; and
(b) the *recipient of the supply is *registered, or *required to be registered; and
(c) the supply is covered by the third column of this table.
(1A)
The purpose test referred to in items 1, 2 and 4 of the table in subsection (1) is that:
(a) the *recipient of the supply acquires the thing supplied solely or partly for the purpose of an *enterprise that the recipient *carries on in the indirect tax zone; and
(b) the recipient does not acquire the thing supplied solely for a *creditable purpose.
(1B)
However, items 3 and 5 of the table in subsection (1) only cover a supply to the extent that it is *connected with the indirect tax zone solely because of:
(a) for item 3 - paragraph 9-25(5)(d); or
(b) for item 5 - Subdivision 84-C .
(1C)
(Repealed by No 77 of 2017)
(2)
For the purposes of this section, in determining whether the * recipient is * required to be registered , what would be the * value of such supplies (if they were * taxable supplies ) is to be counted towards the recipient ' s * GST turnover .
(3)
This section has effect despite section 9-5 (which is about what is a taxable supply).
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 84 - Offshore supplies
View history note
Hide history noteA supply is a taxable supply (except to the extent that it is *GST-free or *input taxed) if:
(a) the supply is for *consideration; and
(b) the *recipient of the supply is *registered, or *required to be registered; and
(c) the supply is covered by the third column of this table.
| Offshore supplies that are taxable supplies under this Subdivision | ||
| Item | Topic | These supplies are covered … |
| 1 | Intangible supply - general | a supply of anything other than goods or *real property if: |
| (a) | the supply is not *connected with the indirect tax zone; and | |
| (b) | the *recipient of the supply satisfies the purpose test in subsection (1A). | |
| 2 | Intangible supply - right or option | a supply of anything other than goods or *real property if: |
| (a) | the supply is *connected with the indirect tax zone because of paragraph 9-25(5)(c); and | |
| (b) | the *recipient of the supply satisfies the purpose test in subsection (1A). | |
| 3 | Intangible supply - supplier believed recipient was not a consumer | a supply of anything other than goods or *real property if: |
| (a) | the supply is *connected with the indirect tax zone because of paragraph 9-25(5)(d); and | |
| (b) | under section 84-100 , the *GST law applies in relation to the supplier as if the *recipient was not an *Australian consumer of the supply; and | |
| (c) | the *ABN of the recipient, or the other identifying information prescribed under subsection 84-100(4) relating to the recipient, has been disclosed to the supplier; and | |
| (d) | the recipient has provided to the supplier a declaration or information that indicates that the recipient is *registered. | |
| 4 | Low value goods - general | an *offshore supply of low value goods if: |
| (a) | the supply is not *connected with the indirect tax zone; and | |
| (b) | the *recipient of the supply satisfies the purpose test in subsection (1A); and | |
| (c) | the importation of the goods is not a *taxable importation on which the recipient is liable to pay GST. | |
| 5 | Low value goods - supplier believed recipient was not a consumer | an *offshore supply of low value goods if: |
| (a) | the supply is *connected with the indirect tax zone solely because of Subdivision 84-C ; and | |
| (b) | under section 84-105 , the *GST law applies in relation to the supplier as if the *recipient was not a *consumer of the supply; and | |
| (c) | the importation of the goods is not a *taxable importation on which the recipient is liable to pay GST. |
The purpose test referred to in items 1, 2 and 4 of the table in subsection (1) is that:
(a) the *recipient of the supply acquires the thing supplied solely or partly for the purpose of an *enterprise that the recipient *carries on in the indirect tax zone; and
(b) the recipient does not acquire the thing supplied solely for a *creditable purpose.
However, items 3 and 5 of the table in subsection (1) only cover a supply to the extent that it is *connected with the indirect tax zone solely because of:
(a) for item 3 - paragraph 9-25(5)(d); or
(b) for item 5 - Subdivision 84-C .
(Repealed by No 77 of 2017)
For the purposes of this section, in determining whether the * recipient is * required to be registered , what would be the * value of such supplies (if they were * taxable supplies ) is to be counted towards the recipient ' s * GST turnover .
This section has effect despite section 9-5 (which is about what is a taxable supply).
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