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  


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  


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.

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.


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).


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