A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 9.26 Supplies by non - residents that are not connected with the indirect tax zone

Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 9.26

Supplies by non - residents that are not connected with the indirect tax zone

(1) A supply is not connected with the indirect tax zone if:

(a) the supplier is a * non - resident; and

(b) the supplier does not make the supply through an * enterprise that the supplier * carries on in the indirect tax zone; and

Offshore supplies that are not connected with the indirect tax zone
Item
Topic
These supplies are not connected with the indirect tax zone ...
1
Inbound intangible supply
a supply of anything other than goods or * real property if:
(a) the thing is done in the indirect tax zone; and
(b) the * recipient is an * Australian - based business recipient of the supply.
2
Intangible supply between non - residents
a supply of anything other than goods or * real property if:
(a) the thing is done in the indirect tax zone; and
(b) the * recipient is a * non - resident that acquires the thing supplied solely for the purpose of an * enterprise that the recipient * carries on outside the indirect tax zone.
3
Supply between non - residents of leased goods
a supply by way of transfer of ownership of leased goods if:
(a) the * recipient is a * non - resident that does not acquire the thing supplied solely or partly for the purpose of an * enterprise that the recipient * carries on in the indirect tax zone; and
(b) the lessee:
(i) made a * taxable importation of the goods before the supply was made; and
(ii) continues to lease the goods on substantially similar terms and conditions after the supply is made.
4
Supply by way of continued lease of goods from item 3
a supply made by way of lease if:
(a) the * recipient is the lessee referred to in paragraph (b) of item 3 of this table; and
(b) the lease is the lease referred to in subparagraph (ii) of that paragraph.

Offshore supplies that are not connected with the indirect tax zone
1	Inbound intangible supply	a supply of anything other than goods or * real property if: (a) the thing is done in the indirect tax zone; and (b) the * recipient is an * Australian - based business recipient of the supply.
2	Intangible supply between non - residents	a supply of anything other than goods or * real property if: (a) the thing is done in the indirect tax zone; and (b) the * recipient is a * non - resident that acquires the thing supplied solely for the purpose of an * enterprise that the recipient * carries on outside the indirect tax zone.
3	Supply between non - residents of leased goods	a supply by way of transfer of ownership of leased goods if: (a) the * recipient is a * non - resident that does not acquire the thing supplied solely or partly for the purpose of an * enterprise that the recipient * carries on in the indirect tax zone; and (b) the lessee: (i) made a * taxable importation of the goods before the supply was made; and (ii) continues to lease the goods on substantially similar terms and conditions after the supply is made.
4	Supply by way of continued lease of goods from item 3	a supply made by way of lease if: (a) the * recipient is the lessee referred to in paragraph (b) of item 3 of this table; and (b) the lease is the lease referred to in subparagraph (ii) of that paragraph.

Note: This subsection does not apply to supplies made by a non - resident through a resident agent if they have agreed it is not to apply: see section 57 - 7.

(2) An entity is an Australian - based business recipient of a supply made to the entity if:

(a) the entity is * registered; and

(b) an * enterprise of the entity is * carried on in the indirect tax zone; and

Note: If a supply is not connected with the indirect tax zone, the Australian - based business recipient may be subject to a reverse charge: see Subdivision 84 - A.

(3) This section applies despite sections 9 - 25 (which is about when supplies are connected with the indirect tax zone) and 85 - 5 (which is about telecommunication supplies).

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Offshore supplies that are not connected with the indirect tax zone
Item	Topic	These supplies are not connected with the indirect tax zone ...
1	Inbound intangible supply	a supply of anything other than goods or * real property if: (a) the thing is done in the indirect tax zone; and (b) the * recipient is an * Australian - based business recipient of the supply.
2	Intangible supply between non - residents	a supply of anything other than goods or * real property if: (a) the thing is done in the indirect tax zone; and (b) the * recipient is a * non - resident that acquires the thing supplied solely for the purpose of an * enterprise that the recipient * carries on outside the indirect tax zone.
3	Supply between non - residents of leased goods	a supply by way of transfer of ownership of leased goods if: (a) the * recipient is a * non - resident that does not acquire the thing supplied solely or partly for the purpose of an * enterprise that the recipient * carries on in the indirect tax zone; and (b) the lessee: (i) made a * taxable importation of the goods before the supply was made; and (ii) continues to lease the goods on substantially similar terms and conditions after the supply is made.
4	Supply by way of continued lease of goods from item 3	a supply made by way of lease if: (a) the * recipient is the lessee referred to in paragraph (b) of item 3 of this table; and (b) the lease is the lease referred to in subparagraph (ii) of that paragraph.