Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p5
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 5/63)
Character Range: 255747–258678

connection with the subscription; and
 (b) the billing of the subscriber for the supply is to an address outside the indirect tax zone; and
 (c) the supply is made by a *non‑resident that:
 (i) *carries on outside the indirect tax zone an *enterprise of making *telecommunication supplies; and
 (ii) does not *carry on in the indirect tax zone such an enterprise.

Supply by Australian resident telecommunications supplier
 (3) This subsection covers the supply if:
 (a) the supply is made by an *Australian resident that is:
 (i) a carrier, or a carriage service provider, as defined in the Telecommunications Act 1997; or
 (ii) an internet service provider as defined in the Online Safety Act 2021; and
 (b) the supply is provided to the user in the indirect tax zone of the device; and
 (c) the supply is made to a *non‑resident that:
 (i) *carries on outside the indirect tax zone an *enterprise of making *telecommunication supplies; and
 (ii) does not *carry on in the indirect tax zone such an enterprise.

Subdivision 38‑S—Eligible emissions units

38‑590  Eligible emissions units
  A supply of an *eligible emissions unit is GST‑free.

Subdivision 38‑T—Inbound intangible consumer supplies

38‑610  Inbound intangible consumer supplies
 (1) An *inbound intangible consumer supply is GST‑free if:
 (a) it is made by a *non‑resident; and
 (b) it is covered by a determination under subsection (2).
 (2) The Minister may, by legislative instrument, determine that a specified class of *inbound intangible consumer supplies are GST‑free.
 (3) However, the Minister must not make the determination unless:
 (a) the *Foreign Minister has advised the Minister in writing that the treatment of the class of supplies under the *GST law would, apart from the determination, be inconsistent with Australia's international obligations; and
 (b) the Minister is satisfied that similar supplies made by *Australian residents would be GST‑free.

Division 40—Input taxed supplies

Table of Subdivisions
40‑A Financial supplies
40‑B Residential rent
40‑C Residential premises
40‑D Precious metals
40‑E School tuckshops and canteens
40‑F Fund‑raising events conducted by charities etc.
40‑G Inbound intangible consumer supplies

40‑1  What this Division is about

      This Division provides for the supplies that are input taxed. If a supply is input taxed, then:
         • no GST is payable on the supply;
         • there is no entitlement to an input tax credit for anything acquired or imported to make the supply (see sections 11‑15 and 15‑10).
      For the basic rules about supplies that are input taxed, see sections 9‑30 and 9‑80.

Subdivision 40‑A—Financial supplies

40‑5  Financial supplies
 (1) A *financial supply is input taxed.
 (2) Financial supply has the meaning given by the regulations.

Subdivision 40‑B—Residential rent

40‑35  Residential rent
 (1) A supply of premises that is by way of lease, hire or licence