Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 83.20

The amount of GST on "reverse charged" supplies made by non-residents

             (1)  The amount of GST on a supply to which section 83-5, 83-10 or 83-15 applies is 10% of the * price of the supply.

             (2)  This section has effect despite section 9-70 (which is about the amount of GST on taxable supplies).



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