A New Tax System (Goods and Services Tax) Act. Australia

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СКАЧАТЬ 12-40

      Payment to company director

      3

      Section 12-45

      Payment to office holder

      4

      Section 12-60

      Payment under labour hire arrangement, or specified by regulations

      9-25 Supplies connected with Australia

      Supplies of goods wholly within Australia

      (1) A supply of goods is connected with Australia if the goods are delivered, or made available, in Australia to the *recipient of the supply.

      Supplies of goods from Australia

      (2) A supply of goods that involves the goods being removed from Australia is connected with Australia.

      Supplies of goods to Australia

      (3) A supply of goods that involves the goods being brought to Australia is connected with Australia if the supplier either:

      (a) imports the goods into Australia; or

      (b) installs or assembles the goods in Australia.

      Supplies of real property

      (4) A supply of *real property is connected with Australia if the real property, or the land to which the real property relates, is in Australia.

      Supplies of anything else

      (5) A supply of anything other than goods or *real property is connected with Australia if:

      (a) the thing is done in Australia; or

      (b) the supplier makes the supply through an *enterprise that the supplier *carries on in Australia; or

      (c) all of the following apply:

      (i) neither paragraph (a) nor (b) applies in respect of the thing;

      (ii) the thing is a right or option to acquire another thing;

      (iii) the supply of the other thing would be connected with Australia.

      Example: A holiday package for Australia that is supplied overseas might be connected with Australia under paragraph (5)(c).

      When enterprises are carried on in Australia

      (6) An *enterprise is carried on in Australia if the enterprise is carried on through:

      (a) a permanent establishment (as defined in subsection 6(1) of the Income Tax Assessment Act 1936); or

      (b) a place that would be such a permanent establishment if paragraph (e), (f) or (g) of that definition did not apply.

      9-30 Supplies that are GST-free or input taxed

      GST-free

      (1) A supply is GST-free if:

      (a) it is GST-free under Division 38 or under a provision of another Act; or

      (b) it is a supply of a right to receive a supply that would be GST-free under paragraph (a).

      Input taxed

      (2) A supply is input taxed if:

      (a) it is input taxed under Division 40 or under a provision of another Act; or

      (b) it is a supply of a right to receive a supply that would be input taxed under paragraph (a).

      Note: If a supply is input taxed, there is no entitlement to an input tax credit for the things that are acquired or imported to make the supply (see sections 11–15 and 15–10).

      Supplies that would be both GST-free and input taxed

      (3) To the extent that a supply would, apart from this subsection, be both *GST-free and *input taxed:

      (a) the supply is GST-free and not input taxed, unless the provision under which it is input taxed requires the supplier to have chosen for its supplies of that kind to be input taxed; or

      (b) the supply is input taxed and not GST-free, if that provision requires the supplier to have so chosen.

      Note: Subdivisions 40-E (School tuckshops and canteens) and 40-F (Fund-raising events conducted by charitable institutions etc.) require such a choice.)

      Supply of things used solely in connection with making supplies that are input taxed but not financial supplies

      (4) A supply is taken to be a supply that is *input taxed if it is a supply of anything (other than *new residential premises) that you have used solely in connection with your supplies that are input taxed but are not *financial supplies.

      9-39 Special rules relating to taxable supplies

      Chapter 4 contains special rules relating to taxable supplies, as follows:

      Checklist of special rules

      Item

      For this case…

      See:

      1A

      Agents and insurance brokers

      Division 153

      1

      Associates

      Division 72

      2

      Cancelled lay-by sales

      Division 102

      3

      Company amalgamations

      Division 90

      3A

      Compulsory third party schemes

      Division 79

      4

      Deposits as security

      Division 99

      5

      Gambling

      Division 126

      5A

      GST religious groups

      Division 49

      6

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