A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999
- SECT 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 is in Australia.

Supplies of anything else

(5)

A supply of anything other than goods or ^*real property is connected with Australia if either:

(a)

the thing is done in Australia; or

(b)

the supplier makes the supply through an ^*enterprise that the supplier ^*carries on in Australia.

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.