Commonwealth Consolidated Acts Commonwealth Consolidated ActsA supplier is treated in some situations to be making a supply to an entity that is not a consumer, or not an Australian consumer.
Note 1: Whether the recipient of a supply of an intangible is an Australian consumer is one of the tests for whether the supply is connected with the indirect tax zone: see subsection 9 - 25(5).
Note 2: Whether the recipient of an offshore supply of low value goods is a consumer is one of the tests for whether the supply is connected with the indirect tax zone: see subsection 84 - 75(1).
Note 3: Supplies affected by this Subdivision may be supplies that are taxable supplies, and reverse charged, under Subdivision 84 - A.