A New Tax System (Goods and Services Tax) Act 1999
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 96 - Supplies partly connected with the indirect tax zone
If, because a supply (the actual supply ) is a supply of more than one of these kinds:
(a) a supply of goods;
(b) a supply of * real property ;
(c) a * telecommunication supply ;
(d) a supply of anything, other than goods or real property, that is not a telecommunication supply;
only part of the actual supply is * connected with the indirect tax zone , then the actual supply is to be treated as if it were separate supplies in the following way.
The part of the actual supply that is * connected with the indirect tax zone is to be treated as if it were a separate supply that is connected with the indirect tax zone. (3)
The part of the actual supply that is not * connected with the indirect tax zone is to be treated as if it were a separate supply that is not connected with the indirect tax zone. (4)
However, if one of the kinds of supply that forms part of the actual supply may reasonably be regarded as incidental to:
(a) the other kind of supply that forms part of the actual supply; or
(b) one (but not both) of the other kinds of supply that form part of the actual supply;
and its value (if it were a separate * taxable supply ) would not exceed $50,000, it is treated as part of that other kind of supply.(5)
This section has effect despite section 9-25 (which is about when supplies are connected with the indirect tax zone).
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.