Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A supply is a taxable supply (except to the extent that it is * GST - free or * input taxed) if:
(a) the supply is for * consideration; and
(b) the * recipient of the supply is * registered, or * required to be registered; and
(c) the supply is covered by the third column of this table.
Offshore supplies that are taxable supplies under this Subdivision | ||
Item | Topic | These supplies are covered ... |
1 | Intangible supply--general | a supply of anything other than goods or * real property if: (a) the supply is not * connected with the indirect tax zone; and (b) the * recipient of the supply satisfies the purpose test in subsection (1A). |
2 | Intangible supply--right or option | a supply of anything other than goods or * real property if: (a) the supply is * connected with the indirect tax zone because of paragraph 9 - 25(5)(c); and (b) the * recipient of the supply satisfies the purpose test in subsection (1A). |
3 | Intangible supply--supplier believed recipient was not a consumer | a supply of anything other than goods or * real property if: (a) the supply is * connected with the indirect tax zone because of paragraph 9 - 25(5)(d); and (b) under section 84 - 100, the * GST law applies in relation to the supplier as if the * recipient was not an * Australian consumer of the supply; and (c) the * ABN of the recipient, or the other identifying information prescribed under subsection 84 - 100(4) relating to the recipient, has been disclosed to the supplier; and (d) the recipient has provided to the supplier a declaration or information that indicates that the recipient is * registered. |
4 | an * offshore supply of low value goods if: (a) the supply is not * connected with the indirect tax zone; and (b) the * recipient of the supply satisfies the purpose test in subsection (1A); and (c) the importation of the goods is not a * taxable importation on which the recipient is liable to pay GST. | |
5 | Low value goods--supplier believed recipient was not a consumer | an * offshore supply of low value goods if: (a) the supply is * connected with the indirect tax zone solely because of Subdivision 84 - C; and (b) under section 84 - 105, the * GST law applies in relation to the supplier as if the * recipient was not a * consumer of the supply; and (c) the importation of the goods is not a * taxable importation on which the recipient is liable to pay GST. |
(1A) The purpose test referred to in items 1, 2 and 4 of the table in subsection (1) is that:
(a) the * recipient of the supply acquires 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 recipient does not acquire the thing supplied solely for a * creditable purpose.
(1B) However, items 3 and 5 of the table in subsection (1) only cover a supply to the extent that it is * connected with the indirect tax zone solely because of:
(a) for item 3--paragraph 9 - 25(5)(d); or
(b) for item 5--Subdivision 84 - C.
(2) For the purposes of this section, in determining whether the * recipient is * required to be registered, what would be the * value of such supplies (if they were * taxable supplies) is to be counted towards the recipient's * GST turnover.
(3) This section has effect despite section 9 - 5 (which is about what is a taxable supply).