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:

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 85 - Telecommunication supplies  

85-5   When telecommunication supplies are connected with the indirect tax zone  

(1)  


A * telecommunication supply is connected with the indirect tax zone if the * recipient of the supply will effectively use or enjoy the supply in the indirect tax zone.

(2)  
However, subsection (1) does not apply to a * telecommunication supply , or a telecommunication supply included in a class of telecommunication supplies, if:


(a) the supplier makes the supply through an *enterprise that is not * carried on in the indirect tax zone ; and


(b) the Commissioner determines that collection of GST on that supply or class of supplies would not be administratively feasible.

(3)  


This section has effect in addition to section 9-25 (which is about when supplies are connected with the indirect tax zone), but is subject to section 9-26 (which is about when supplies are not connected with the indirect tax zone).

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