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

Chapter 4 - The special rules  

Part 4-4 - Special rules mainly about net amounts and adjustments  


The special rules in this Part mainly modify the operation of Part 2-4 , but they may affect other Parts of Chapter 2 in minor ways.

Division 126 - Gambling  

126-27  When gambling supplies are connected with the indirect tax zone  

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A *gambling supply is connected with the indirect tax zone if the *recipient of the supply is an Australian resident (unless he or she is an Australian resident solely because the definition of Australia in the *ITAA 1997 includes the external Territories).


This section has effect in addition to section 9-25 (which is about when supplies are connected with the indirect tax zone).


This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
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