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

Chapter 4 - The special rules

Part 4-2 - Special rules mainly about supplies and acquisitions

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 83 - Non-residents making supplies connected with the indirect tax zone

83-1 What this Division is about

View history reference

The GST on taxable supplies made by non-residents can, with the agreement of the recipients, be ``reverse charged'' to the recipients.