A New Tax System (Goods and Services Tax) Act 1999
Note:Division 84 - Offshore supplies
The *GST law applies in relation to you as if another entity was not a *consumer of a supply if you reasonably believe that the other entity is not a consumer of the supply. (2)
For the purposes of subsection (1), your belief is reasonable only if:
(a) the other entity ' s *ABN, or the other identifying information prescribed under subsection (3) relating to the other entity, has been disclosed to you; and
(b) the other entity has provided to you a declaration or information that indicates that the other entity is *registered. (3)
The Commissioner may, by legislative instrument, make a determination prescribing identifying information for the purposes of paragraph (2)(a).
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