A New Tax System (Goods and Services Tax) Act 1999
The special rules
Special rules mainly about supplies and acquisitions
The special rules in this Part mainly modify the operation of
, but they may affect other Parts of
in minor ways.
Div 113 inserted by No 178 of 1999, s 3 and Sch 1 item 64, effective 22 December 1999.
A supply that you make is not a *
to the extent that you make it under an arrangement (within the meaning of the *
(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
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 *
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 *
(and not *
) if the supply were a *
S 113-5(1) amended by No 12 of 2012, s 3 and Sch 6 item 69, by substituting
Income Tax Assessment Act 1997
, effective 21 March 2012.
This section has effect despite section
(about what is a taxable supply.)
S 113-5 inserted by No 178 of 1999, s 3 and Sch 1 item 64, effective 22 December 1999.