A New Tax System (Goods and Services Tax) Act 1999
Note:Division 83 - Non-residents making supplies connected with the indirect tax zone
Div 83 heading amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " , applicable to a tax period that commences on or after 1 July 2015.
Div 83 inserted by No 92 of 2000, s 3 and Sch 3 item 12, effective 1 July 2000.
The GST on a * taxable supply is payable by the * recipient of the supply, and is not payable by the supplier, if:
(a) the supplier is a * non-resident ; and
(b) the supplier does not make the supply through an * enterprise that the supplier * carries on in the indirect tax zone ; and
(c) the recipient is * registered or * required to be registered ; and
(d) the supplier and the recipient agree that the GST on the supply be payable by the recipient.
S 83-5(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " in para (b), applicable to a tax period that commences on or after 1 July 2015.
However, this section does not apply to:
(a) a supply that is a * taxable supply under section 84-5 (which is about offshore supplies); or
(b) a taxable supply made by a * non-resident through a * resident agent ; or
(c) a supply that is disregarded under paragraph 188-15(3)(b) or 188-20(3)(b) (which are about supplies of rights or options offshore).
GST on these taxable supplies is payable by the resident agent: see section 57-5 .
S 83-5(2) amended by No 65 of 2019, s 3 and Sch 2 item 1, by omitting " or (c) " wherever occurring in para (c), effective 1 October 2019 and applicable in relation to a supply:
S 83-5(2) amended by No 77 of 2017, s 3 and Sch 1 item 24, by omitting " other than goods or real property " after " offshore supplies " from para (a), effective 1 July 2017. For application provisions, see note under Div 146 heading.
S 83-5(2) amended by No 52 of 2016, s 3 and Sch 1 item 18, by substituting " section 84-5 " for " Division 84 " in para (a), applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.
S 83-5(2) amended by No 77 of 2005, s 3 and Sch 3 items 4 and 4A, by substituting " that is a *taxable supply under Division 84 " for " that is not *connected with Australia but that is a *taxable supply because of Division 84 " and inserting para (c), applicable to supplies made on or after 1 October 2005.
This section has effect despite section 9-40 (which is about liability for the GST).
S 83-5 inserted by No 92 of 2000, s 3 and Sch 3 item 12, effective 1 July 2000.
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