Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 9.5

Taxable supplies

                   You make a taxable supply if:

                     (a)  you make the supply for * consideration; and

                     (b)  the supply is made in the course or furtherance of an * enterprise that you * carry on; and

                     (c)  the supply is * connected with the indirect tax zone; and

                     (d)  you are * registered, or * required to be registered.

However, the supply is not a * taxable supply to the extent that it is * GST-free or * input taxed.



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