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
Note:Division 84 - Offshore supplies
Subdivision 84-A - Offshore supplies that are taxable supplies, and " reverse charged " , under this Subdivision
84-1 What this Subdivision is about
This Subdivision deals with certain supplies taking place outside the indirect tax zone. The GST on a supply that is a taxable supply under this Subdivision is " reverse charged " to the recipient of the supply.