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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