Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 83.5

             (1)  The GST on a * taxable supply is payable by the * recipient of the supply, and is not payable by the supplier, if:

                     (a)  the supplier is a * non-resident; and

                     (b)  the supplier does not make the supply through an * enterprise that the supplier * carries on in the indirect tax zone; and

                     (c)  the recipient is * registered or * required to be registered; and

                     (d)  the supplier and the recipient agree that the GST on the supply be payable by the recipient.

             (2)  However, this section does not apply to:

                     (a)  a supply that is a * taxable supply under section 84-5 (which is about offshore supplies); or

                     (b)  a taxable supply made by a * non-resident through a * resident agent; or

                     (c)  a supply that is disregarded under paragraph 188-15(3)(b) or 188-20(3)(b) (which are about supplies of rights or options offshore).

Note:    GST on these taxable supplies is payable by the resident agent: see section 57-5.

             (3)  This section has effect despite section 9-40 (which is about liability for the GST).