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 84 - Offshore supplies  

Subdivision 84-A - Offshore supplies that are taxable supplies, and " reverse charged " , under this Subdivision  

84-12   The amount of GST on offshore supplies that are " reverse charged "  

The amount of GST on a supply that is a *taxable supply because of section 84-5 is 10% of the *price of the supply.

This section has effect despite section 9-70 (which is about the amount of GST on taxable supplies).


Section 9-90 (rounding of amounts of GST) can apply to amounts of GST worked out using this section.

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