Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)

Schedule 1   Tax integrity: extending GST to digital products and other services imported by consumers

Part 2   Other amendments

A New Tax System (Goods and Services Tax) Act 1999

24   After subsection 84-5(1)


(1A) Paragraph (1)(ba) applies to a supply only if:

(a) under section 84-100, the *GST law applies in relation to the supplier as if the *recipient of the supply was not an *Australian consumer of the supply; and

(b) the *ABN of the recipient of the supply, or the other identifying information prescribed under subsection 84-100(4) relating to the recipient, has been disclosed to the supplier; and

(c) the recipient has provided to the supplier a declaration or information that indicates that the recipient is *registered.

(1B) Without limiting subsection (1A), paragraph (1)(ba) applies to a supply only to the extent that it is connected with the indirect tax zone solely because of paragraph 9-25(5)(d).

(1C) To the extent that paragraph (1)(ba) applies to a supply, disregard paragraphs (1)(c) and (ca).