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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.5

Offshore supplies that are taxable supplies under this Subdivision

  (1)   A supply is a taxable supply (except to the extent that it is * GST - free or * input taxed) if:

  (a)   the supply is for * consideration; and

  (b)   the * recipient of the supply is * registered, or * required to be registered; and

  (c)   the supply is covered by the third column of this table.

 

Offshore supplies that are taxable supplies under this Subdivision

Item

Topic

These supplies are covered ...

1

Intangible supply--general

a supply of anything other than goods or * real property if:

(a) the supply is not * connected with the indirect tax zone; and

(b) the * recipient of the supply satisfies the purpose test in subsection   (1A).

2

Intangible supply--right or option

a supply of anything other than goods or * real property if:

(a) the supply is * connected with the indirect tax zone because of paragraph   9 - 25(5)(c); and

(b) the * recipient of the supply satisfies the purpose test in subsection   (1A).

3

Intangible supply--supplier believed recipient was not a consumer

a supply of anything other than goods or * real property if:

(a) the supply is * connected with the indirect tax zone because of paragraph   9 - 25(5)(d); and

(b) under section   84 - 100, the * GST law applies in relation to the supplier as if the * recipient was not an * Australian consumer of the supply; and

(c) the * ABN of the recipient, or the other identifying information prescribed under subsection   84 - 100(4) relating to the recipient, has been disclosed to the supplier; and

(d) the recipient has provided to the supplier a declaration or information that indicates that the recipient is * registered.

4

Low value goods--general

an * offshore supply of low value goods if:

(a) the supply is not * connected with the indirect tax zone; and

(b) the * recipient of the supply satisfies the purpose test in subsection   (1A); and

(c) the importation of the goods is not a * taxable importation on which the recipient is liable to pay GST.

5

Low value goods--supplier believed recipient was not a consumer

an * offshore supply of low value goods if:

(a) the supply is * connected with the indirect tax zone solely because of Subdivision   84 - C; and

(b) under section   84 - 105, the * GST law applies in relation to the supplier as if the * recipient was not a * consumer of the supply; and

(c) the importation of the goods is not a * taxable importation on which the recipient is liable to pay GST.

  (1A)   The purpose test referred to in items   1, 2 and 4 of the table in subsection   (1) is that:

  (a)   the * recipient of the supply acquires the thing supplied solely or partly for the purpose of an * enterprise that the recipient * carries on in the indirect tax zone; and

  (b)   the recipient does not acquire the thing supplied solely for a * creditable purpose.

  (1B)   However, items   3 and 5 of the table in subsection   (1) only cover a supply to the extent that it is * connected with the indirect tax zone solely because of:

  (a)   for item   3--paragraph   9 - 25(5)(d); or

  (b)   for item   5--Subdivision   84 - C.

  (2)   For the purposes of this section, in determining whether the * recipient is * required to be registered, what would be the * value of such supplies (if they were * taxable supplies) is to be counted towards the recipient's * GST turnover.

  (3)   This section has effect despite section   9 - 5 (which is about what is a taxable supply).



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