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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