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  

84-25   Tax periods for supplies from associates that are not connected with the indirect tax zone  

This section applies if a supply that is a *taxable supply because of section 84-5 is:

(a) a supply from the *recipient ' s *associate without *consideration; and

(b) not *connected with the indirect tax zone.


If the supply is connected with the indirect tax zone, see sections 72-15 and 72-50 for the tax periods.

The tax period to which the GST on the supply, and the input tax credit on the acquisition, is attributable is the tax period in which the thing supplied starts to be done.

This section has effect despite:

(a) sections 29-5 and 72-15 (about attributing GST to tax periods); and

(b) sections 29-10 and 72-50 (about attributing input tax credits to tax periods).

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.