Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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.