A New Tax System (Goods and Services Tax) Act 1999

Chapter 2 - The basic rules  

Part 2-2 - Supplies and acquisitions  

Division 9 - Taxable supplies  

Subdivision 9-C - How much GST is payable on taxable supplies?  

9-80   The value of taxable supplies that are partly GST-free or input taxed  

If a supply (the actual supply ) is:

(a) partly a * taxable supply ; and

(b) partly a supply that is * GST-free or * input taxed ;

the value of the part of the actual supply that is a taxable supply is the proportion of the value of the actual supply that the taxable supply represents.


The value of the actual supply, for the purposes of subsection (1), is as follows:

  *Price of the actual supply   ×   10  
10   +   Taxable proportion


taxable proportion
is the proportion of the value of the actual supply that represents the value of the * taxable supply (expressed as a number between 0 and 1).


Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.