Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.105

When entities are treated as not being consumers

  (1)   The * GST law applies in relation to you as if another entity was not a * consumer of a supply if you reasonably believe that the other entity is not a consumer of the supply.

  (2)   For the purposes of subsection   (1), your belief is reasonable only if:

  (a)   the other entity's * ABN, or the other identifying information prescribed under subsection   (3) relating to the other entity, has been disclosed to you; and

  (b)   the other entity has provided to you a declaration or information that indicates that the other entity is * registered.

  (3)   The Commissioner may, by legislative instrument, make a determination prescribing identifying information for the purposes of paragraph   (2)(a).


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback