Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.10

"Reverse charge" on offshore supplies

             (1)  The GST on a supply that is a * taxable supply because of section 84-5:

                     (a)  is payable by the * recipient of the supply; and

                     (b)  is not payable by the supplier.

             (2)  This section has effect despite section 9-40 (which is about liability for the GST).

             (3)  If a supply is a taxable supply under both sections 9-5 and 84-5, GST is only payable under this section (instead of section 9-40).



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