A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999
- SECT 9-5 Taxable supplies

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 Australia; 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.