A New Tax System (Goods and Services Tax) Act 1999
Note:Division 84 - Offshore supplies
The GST on a supply that is a * taxable supply because of section 84-5 :
(a) is payable by the * recipient of the supply; and
(b) is not payable by the supplier. (2)
This section has effect despite section 9-40 (which is about liability for the GST). (3)
If a supply is a taxable supply under both sections 9-5 and 84-5 , GST is only payable under this section (instead of section 9-40 ).
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