(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).