Commonwealth Consolidated Acts

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Supply of work or services not a taxable supply

             (1)  A supply that you make is not a * taxable supply to the extent that you make it under an arrangement (within the meaning of the * ITAA 1997) if:

                     (a)  the arrangement the performance of which, in whole or in part, involves the performance of work or services (whether or not by you); and

                     (b)  an agreement is in force that:

                              (i)  complies with section 12- 55 in Schedule 1 to the Taxation Administration Act 1953 (about voluntary agreements to withhold); and

                             (ii)  states that the section covers payments under the arrangement, or payments under a series of arrangements that includes the arrangement; and

                     (c)  you, and the entity acquiring what you supply under the arrangement, are parties to that agreement; and

                     (d)  you have an * ABN that is in force and is quoted in the agreement; and

                     (e)  the acquisition, by that entity, of what you supply under the arrangement would be a * creditable acquisition (and not * partly creditable) if the supply were a * taxable supply.

             (2)  This section has effect despite section 9-5 (about what is a taxable supply.)


Note:       The special rules in this Part mainly modify the operation of Part 2-3, but they may affect other Parts of Chapter 2 in minor ways.

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