Chapter 4
-
The special rules
Part 4-2
-
Special rules mainly about supplies and acquisitions
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
History
Div 84 heading substituted by No 77 of 2017, s 3 and Sch 1 item 25, effective 1 July 2017. For application provisions, see note under Div
146
heading. The heading formerly read:
Division 84
-
Offshore supplies other than goods or real property
Subdivision 84-D
-
Consumers of offshore supplies
History
Subdiv 84-D heading substituted by No 77 of 2017, s 3 and Sch 1 item 39, effective 1 July 2017. For application provisions, see note under Div
146
heading.
Former subdiv 84-C inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv
38-T
heading.
84-95
What this Subdivision is about
A supplier is treated in some situations to be making a supply to an entity that is not a consumer, or not an Australian consumer.
Note 1:
Whether the recipient of a supply of an intangible is an Australian consumer is one of the tests for whether the supply is connected with the indirect tax zone: see subsection
9-25(5)
.
Note 2:
Whether the recipient of an offshore supply of low value goods is a consumer is one of the tests for whether the supply is connected with the indirect tax zone: see subsection
84-75(1)
.
Note 3:
Supplies affected by this Subdivision may be supplies that are taxable supplies, and reverse charged, under Subdivision
84-A
.
History
S 84-95 substituted by No 77 of 2017, s 3 and Sch 1 item 40, effective 1 July 2017. For application provisions, see note under Div
146
heading. S 84-95 formerly read:
84-95 What this Subdivision is about
A supplier is treated in some situations to be making a supply to an entity that is not an Australian consumer.
Note:
Whether the recipient of a supply of an intangible is an Australian consumer is one of the tests for whether the supply is connected with Australia: see subsection 9-25(5).
S 84-95 inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv
38-T
heading.
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