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
A supply of anything other than goods or *real property is an inbound intangible consumer supply if the *recipient is an *Australian consumer, unless:
(a) the thing is done wholly in the indirect tax zone; or
(b) the supplier makes the supply wholly through an *enterprise that the supplier *carries on in the indirect tax zone. (2)
Disregard section 84-55 in determining whether paragraph (1)(b) applies.
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
Subdivision 84-B
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Inbound intangible consumer supplies
84-65
Meaning of inbound intangible consumer supply
(1)
A supply of anything other than goods or *real property is an inbound intangible consumer supply if the *recipient is an *Australian consumer, unless:
(a) the thing is done wholly in the indirect tax zone; or
(b) the supplier makes the supply wholly through an *enterprise that the supplier *carries on in the indirect tax zone. (2)
Disregard section 84-55 in determining whether paragraph (1)(b) applies.
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