Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 9.5

    You make a taxable supply if:

  (a)   you make the supply for * consideration; and

  (b)   the supply is made in the course or furtherance of an * enterprise that you * carry on; and

  (c)   the supply is * connected with the indirect tax zone; and

  (d)   you are * registered, or * required to be registered.

However, the supply is not a * taxable supply to the extent that it is * GST - free or * input taxed.