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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 84 - Offshore supplies    View history reference

Subdivision 84-B - Inbound intangible consumer supplies    View history reference

84-65  Meaning of inbound intangible consumer supply  

 View history reference

(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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