Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 96.5

  (1)   If, because a supply (the actual supply ) is a supply of more than one of these kinds:

  (a)   a supply of goods;

  (b)   a supply of * real property;

  (c)   a * telecommunication supply;

  (d)   a supply of anything, other than goods or real property, that is not a telecommunication supply;

only part of the actual supply is * connected with the indirect tax zone, then the actual supply is to be treated as if it were separate supplies in the following way.

  (2)   The part of the actual supply that is * connected with the indirect tax zone is to be treated as if it were a separate supply that is connected with the indirect tax zone.

  (3)   The part of the actual supply that is not * connected with the indirect tax zone is to be treated as if it were a separate supply that is not connected with the indirect tax zone.

  (4)   However, if one of the kinds of supply that forms part of the actual supply may reasonably be regarded as incidental to:

  (a)   the other kind of supply that forms part of the actual supply; or

  (b)   one (but not both) of the other kinds of supply that form part of the actual supply;

and its value (if it were a separate * taxable supply) would not exceed $50,000, it is treated as part of that other kind of supply.

  (5)   This section has effect despite section   9 - 25 (which is about when supplies are connected with the indirect tax zone).