Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.65

Meaning of inbound intangible consumer supply

             (1)  A supply of anything other than goods or * real property is an inbound intangible consumer supply if the * recipient is an * Australian consumer, unless:

                     (a)  the thing is done wholly in the indirect tax zone; or

                     (b)  the supplier makes the supply wholly through an * enterprise that the supplier * carries on in the indirect tax zone.

             (2)  Disregard section 84-55 in determining whether paragraph (1)(b) applies.



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