Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 40.180

  (1)   An * inbound intangible consumer supply is input taxed if:

  (a)   it is made by a * non - resident; and

  (b)   it is covered by a determination under subsection   (2).

  (2)   The Minister may, by legislative instrument, determine that a specified class of * inbound intangible consumer supplies are input taxed.

  (3)   However, the Minister must not make the determination unless:

  (a)   the * Foreign Minister has advised the Minister in writing that the treatment of the class of supplies under the * GST law would, apart from the determination, be inconsistent with Australia's international obligations; and

  (b)   the Minister is satisfied that similar supplies made by * Australian residents would be input taxed.