Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The * GST law applies in relation to you as if another entity was not a * consumer of a supply if you reasonably believe that the other entity is not a consumer of the supply.
(2) For the purposes of subsection (1), your belief is reasonable only if:
(a) the other entity's * ABN, or the other identifying information prescribed under subsection (3) 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.
(3) The Commissioner may, by legislative instrument, make a determination prescribing identifying information for the purposes of paragraph (2)(a).