(1) Subsection 9-26(1) does not apply to a supply made by a * non-resident through a * resident agent if:
(a) section 57-5 would apply to the supply if that subsection did not apply to the supply; and
(b) the non-resident and the agent have agreed in writing that that subsection will not apply to any supplies made by the non-resident through the agent; and
(c) the supply is made no earlier than:
(i) if the agreement specifies a time (not earlier than the start of the day the agreement is made) as the time the agreement takes effect--that time; or
(ii) otherwise--the start of the day the agreement is made.
Note: An agreement under paragraph (1)(b) prevents subsection 9-26(1) having the effect that the supply would not be connected with the indirect tax zone (that subsection could otherwise result in the GST on the supply being reverse charged to the recipient under Division 84).
(2) If the * recipient of the supply is an * Australian-based business recipient, the recipient must be given a notice in the * approved form by:
(a) if the agreement referred to in paragraph (1)(b) specifies that the * non-resident is to give the notice--the non-resident; or
(b) otherwise--the * resident agent.
(3) The notice must be given no later than 7 days after the earlier of:
(a) the first day any of the * consideration for the supply is provided; or
(b) the day on which an * invoice for the supply is issued.
Note: Subsection 286-75(7) in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of subsection (2) or this subsection.
(4) If the * non-resident and the agent agree in writing to terminate the agreement referred to in paragraph (1)(b), this section ceases to apply:
(a) if the agreement to terminate specifies a time (not earlier than the start of the day the agreement to terminate is made) as the time the termination takes effect--at that time; or
(b) otherwise--at the start of the day the agreement to terminate is made.