Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 9.27

  (1)   An * enterprise of an entity is carried on in the indirect tax zone if:

  (a)   the enterprise is * carried on by one or more individuals covered by subsection   (3) who are in the indirect tax zone; and

  (b)   any of the following applies:

  (i)   the enterprise is carried on through a fixed place in the indirect tax zone;

  (ii)   the enterprise has been carried on through one or more places in the indirect tax zone for more than 183 days in a 12 month period;

  (iii)   the entity intends to carry on the enterprise through one or more places in the indirect tax zone for more than 183 days in a 12 month period.

  (2)   It does not matter whether:

  (a)   the entity has exclusive use of a place; or

  (b)   the entity owns, leases or has any other claim or interest in relation to a place.

  (3)   This subsection covers the following individuals:

  (a)   if the entity is an individual--that individual;

  (b)   an employee or * officer of the entity;

  (c)   an individual who is, or is employed by, an agent of the entity that:

  (i)   has, and habitually exercises, authority to conclude contracts on behalf of the entity; and

  (ii)   is not a broker, general commission agent or other agent of independent status that is acting in the ordinary course of the agent's business as such an agent.