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A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2, but they may affect other Parts of Chapter 2 in minor ways.

Division 113 - PAYG voluntary agreements    View history reference

113-5  Supply of work or services not a taxable supply  

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(1)  

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A supply that you make is not a *taxable supply to the extent that you make it under an arrangement (within the meaning of the *ITAA 1997) if:


(a) the arrangement the performance of which, in whole or in part, involves the performance of work or services (whether or not by you); and


(b) an agreement is in force that:


(i) complies with section 12-55 in Schedule 1 to the Taxation Administration Act 1953 (about voluntary agreements to withhold); and

(ii) states that the section covers payments under the arrangement, or payments under a series of arrangements that includes the arrangement; and


(c) you, and the entity acquiring what you supply under the arrangement, are parties to that agreement; and


(d) you have an *ABN that is in force and is quoted in the agreement; and


(e) the acquisition, by that entity, of what you supply under the arrangement would be a *creditable acquisition (and not *partly creditable) if the supply were a *taxable supply.

(2)  

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


 



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