(1) You make a taxable supply if:
(a) you supply the property of another entity (the debtor ) to a third entity in or towards the satisfaction of a debt that the debtor owes to you; and
(b) had the debtor made the supply, the supply would have been a * taxable supply.
(2) It does not matter whether:
(a) you made the supply in the course or furtherance of an * enterprise that you * carry on; or
(b) you are * registered, or * required to be registered.
(3) However, the supply is not a * taxable supply if:
(a) the debtor has given you a written notice stating that the supply would not be a taxable supply if the debtor were to make it, and stating fully the reasons why the supply would not be a taxable supply; or
(b) if you cannot obtain such a notice--you believe on the basis of reasonable information that the supply would not be a taxable supply if the debtor were to make it.
(4) This section has effect despite section 9-5 (which is about what is a taxable supply).