Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 85.5

When telecommunication supplies are connected with the indirect tax zone

             (1)  A * telecommunication supply is connected with the indirect tax zone if the * recipient of the supply will effectively use or enjoy the supply in the indirect tax zone.

             (2)  However, subsection (1) does not apply to a * telecommunication supply, or a telecommunication supply included in a class of telecommunication supplies, if:

                     (a)  the supplier makes the supply through an * enterprise that is not * carried on in the indirect tax zone; and

                     (b)  the Commissioner determines that collection of GST on that supply or class of supplies would not be administratively feasible.

             (3)  This section has effect in addition to section 9-25 (which is about when supplies are connected with the indirect tax zone), but is subject to section 9-26 (which is about when supplies are not connected with the indirect tax zone).



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