Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The * GST law applies in relation to you as if another entity was not an * Australian consumer of a supply if:
(a) you take reasonable steps to obtain information about whether or not the other entity is an Australian consumer of the supply; and
(b) after taking those steps, you reasonably believe that the other entity is not an Australian consumer of the supply.
(2) Without limiting subsection (1), the * GST law applies in relation to you as if another entity was not an * Australian consumer of a supply if:
(a) your usual business systems and processes provide you with a reasonable basis for forming a reasonable belief about whether the other entity is an Australian consumer of the supply; and
(b) you reasonably believe that the other entity is not an Australian consumer of the supply.
(3) For the purposes of subsections (1) and (2), to the extent that your belief that the other entity is not an * Australian consumer of the supply is based on the other entity being * registered, your belief is reasonable only if:
(a) the other entity's * ABN, or the other identifying information prescribed under subsection (4) relating to the other entity, has been disclosed to you; and
(b) the other entity has provided to you a declaration or information that indicates that the other entity is registered.
(4) The Commissioner may, by legislative instrument, prescribe
identifying information for the purposes of paragraph (3)(a).