A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

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 96 - Supplies partly connected with the indirect tax zone    View history reference

96-5  Supplies that are only partly connected with the indirect tax zone  

(1)  

If, because a supply (the actual supply) is a supply of more than one of these kinds:


(a) a supply of goods;


(b) a supply of *real property;


(c) a *telecommunication supply;
 View history reference


(d) a supply of anything, other than goods or real property, that is not a telecommunication supply;
 View history reference

only part of the actual supply is *connected with the indirect tax zone, then the actual supply is to be treated as if it were separate supplies in the following way.

(2)  

The part of the actual supply that is *connected with the indirect tax zone is to be treated as if it were a separate supply that is connected with the indirect tax zone.

(3)  

The part of the actual supply that is not *connected with the indirect tax zone is to be treated as if it were a separate supply that is not connected with the indirect tax zone.

(4)  

However, if one of the kinds of supply that forms part of the actual supply may reasonably be regarded as incidental to:


(a) the other kind of supply that forms part of the actual supply; or


(b) one (but not both) of the other kinds of supply that form part of the actual supply;

and its value (if it were a separate *taxable supply) would not exceed $50,000, it is treated as part of that other kind of supply.

(5)  

This section has effect despite 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.
Top of page
More information on page