Document ID: chunk:federal_register_of_legislation:C2025C00126:front:0:p13
Version: federal_register_of_legislation:C2025C00126
Segment Type: other
Provision Reference: 
Character Range: 34418–37535

84‑14 Supplies relating to employee share ownership schemes
84‑15 Transfers etc. between branches of the same entity
84‑20 The price of taxable supplies of offshore intangibles without, or for inadequate, consideration
84‑25 Tax periods for supplies from associates that are not connected with the indirect tax zone
84‑30 Adjustments for acquisitions made solely for a creditable purpose
Subdivision 84‑B—Inbound intangible consumer supplies
84‑45 What this Subdivision is about
84‑50 No tax invoices or adjustment notes for inbound intangible consumer supplies
84‑55 Operator of electronic distribution platform treated as supplier
84‑60 Extension of section 84‑55 to certain other supplies through an electronic distribution platform
84‑65 Meaning of inbound intangible consumer supply
84‑70 Meaning of electronic distribution platform
Subdivision 84‑C—Offshore supplies of low value goods
84‑73 What this Subdivision is about
84‑75 Supplies of low value goods that are connected with the indirect tax zone
84‑77 Meaning of offshore supply of low value goods
84‑79 Meaning of supply of low value goods
84‑81 Who makes an offshore supply of low value goods
84‑83 Exception—when supplier reasonably believes there will be a taxable importation
84‑85 Exception—when there is also a taxable importation
84‑87 No tax invoices or adjustment notes for offshore supplies of low value goods
84‑89 Notifying amounts of GST to recipients of offshore supplies of low value goods
84‑91 The amount of GST on offshore supplies of low value goods made by redeliverers
84‑93 Suppliers of offshore supplies of low value goods to ensure tax information is included in customs documents
Subdivision 84‑D—Consumers of offshore supplies
84‑95 What this Subdivision is about
84‑100 When entities are treated as not being Australian consumers
84‑105 When entities are treated as not being consumers
Division 85—Telecommunication supplies
85‑1 What this Division is about
85‑5 When telecommunication supplies are connected with the indirect tax zone
85‑10 Meaning of telecommunication supply
Division 86—Valuable metals
86‑1 What this Division is about
86‑5 "Reverse charge" on supplies of goods consisting of valuable metal
86‑10 The valuable metal threshold
86‑15 Recipients who are members of GST groups
86‑20 Recipients who are participants in GST joint ventures
86‑25 The amount of GST on "reverse charged" supplies of goods consisting of valuable metal
Division 87—Long‑term accommodation in commercial residential premises
87‑1 What this Division is about
87‑5 Commercial residential premises that are predominantly for long‑term accommodation
87‑10 Commercial residential premises that are not predominantly for long‑term accommodation
87‑15 Meaning of commercial accommodation
87‑20 Meaning of long‑term accommodation etc.
87‑25 Suppliers may choose not to apply this Division
Division 90—Company amalgamations
90‑1 What this Division is about
90‑5 Supplies not taxable—amalgamated company registered or required to be registered
90‑10 Value of taxable supplies—amalgamated company not registered or required to be registered
90‑15