A New Tax System (Goods and Services Tax) Act 1999
Chapter 3
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The exemptions
Part 3-1
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Supplies that are not taxable supplies
Division 38
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GST-free supplies
Subdivision 38-T
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Inbound intangible consumer supplies
An *inbound intangible consumer supply is GST-free if:
(a) it is made by a *non-resident; and
(b) it is covered by a determination under subsection (2). (2)
The Minister may, by legislative instrument, determine that a specified class of *inbound intangible consumer supplies are GST-free. (3)
However, the Minister must not make the determination unless:
(a) the *Foreign Minister has advised the Minister in writing that the treatment of the class of supplies under the *GST law would, apart from the determination, be inconsistent with Australia ' s international obligations; and
(b) the Minister is satisfied that similar supplies made by *Australian residents would be GST-free.
38-610
Inbound intangible consumer supplies
(1)
An *inbound intangible consumer supply is GST-free if:
(a) it is made by a *non-resident; and
(b) it is covered by a determination under subsection (2). (2)
The Minister may, by legislative instrument, determine that a specified class of *inbound intangible consumer supplies are GST-free. (3)
However, the Minister must not make the determination unless:
(a) the *Foreign Minister has advised the Minister in writing that the treatment of the class of supplies under the *GST law would, apart from the determination, be inconsistent with Australia ' s international obligations; and
(b) the Minister is satisfied that similar supplies made by *Australian residents would be GST-free.
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