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  

83-10   Recipients who are members of GST groups  

If section 83-5 applies to a * taxable supply but the * recipient of the supply is a * member of a * GST group , the GST on the supply:

(a) is payable by the * representative member ; and

(b) is not payable by the member (unless the member is the representative member).

This section has effect despite section 83-5 .

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