A New Tax System (Goods and Services Tax) Act 1999
The special rules in this Part mainly modify the operation of Part 2-6 , but they may affect other Parts of Chapter 2 in minor ways.Division 156 - Supplies and acquisitions made on a progressive or periodic basis 156-15 Progressive or periodic supplies partly connected with the indirect tax zone (1)
(a) a * taxable supply is made for a period or on a progressive basis; and
(b) the supply is made for * consideration that is to be provided on a progressive or periodic basis; and
(c) the whole of a progressive or periodic component of the supply would not be * connected with the indirect tax zone if it were a separate supply;
that component is treated as if it were a separate supply that is not connected with the indirect tax zone.
This section has effect despite section 9-25 (which is about when supplies are connected with the indirect tax zone) and Division 96 .
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