Document ID: chunk:federal_register_of_legislation:C2004A00749:clause:6_32
Version: federal_register_of_legislation:C2004A00749
Segment Type: clause
Provision Reference: sch 6 cl 32
Character Range: 68817–69730

32  At the end of Division 188
Add:

188‑40  Supplies of employee services by overseas entities to be disregarded for the registration turnover threshold

 (1) In working out a *non‑resident's *current annual turnover or *projected annual turnover in order to determine whether it meets the *registration turnover threshold, if:
 (a) the non‑resident makes a supply of the services of an employee of the non‑resident; and
 (b) the *recipient of the supply is the non‑resident's *100% subsidiary; and
 (c) the services that the employee performs for the recipient are performed in Australia;
disregard the supply to the extent that the payments that the non‑resident makes to the employee for performing those services would, if they were made by the recipient, be *withholding payments.

 (2) This section does not affect how to work out any *turnover threshold other than the *registration turnover threshold.