Document ID: chunk:federal_register_of_legislation:C2006C00496:clause:3_12:p1
Version: federal_register_of_legislation:C2006C00496
Segment Type: clause
Provision Reference: sch 3 cl 12 (pt 1/2)
Character Range: 27116–29808

12  After section 81‑10
Insert:

Division 83—Non‑residents making supplies connected with Australia

83‑1  What this Division is about

      The GST on taxable supplies made by non‑residents can, with the agreement of the recipients, be "reverse charged" to the recipients.

83‑5  "Reverse charge" on supplies made by non‑residents

 (1) The GST on a *taxable supply is payable by the *recipient of the supply, and is not payable by the supplier, if:
 (a) the supplier is a *non‑resident; and
 (b) the supplier does not make the supply through an *enterprise that the supplier *carries on in Australia; and
 (c) the recipient is *registered or *required to be registered; and
 (d) the supplier and the recipient agree that the GST on the supply be payable by the recipient.

 (2) However, this section does not apply to:
 (a) a supply that is not *connected with Australia but that is a *taxable supply because of Division 84 (which is about offshore supplies other than goods or real property); or
 (b) a taxable supply made by a *non‑resident through a *resident agent.

Note: GST on these taxable supplies is payable by the resident agent: see section 57‑5.

 (3) This section has effect despite section 9‑40 (which is about liability for the GST).

83‑10  Recipients who are members of GST groups

 (1) If section 83‑5 applies to a *taxable supply but the *recipient of the supply is a *member of a *GST group, the GST on the supply:
 (a) is payable by the *representative member; and
 (b) is not payable by the member (unless the member is the representative member).

 (2) This section has effect despite section 83‑5.

83‑15  Recipients who are participants in GST joint ventures

 (1) If section 83‑5 applies to a *taxable supply but the *recipient of the supply is a *participant in a *GST joint venture and the supply is made, on the recipient's behalf, by the *joint venture operator of the GST joint venture in the course of activities for which the joint venture was entered into, the GST on the supply:
 (a) is payable by the joint venture operator; and
 (b) is not payable by the participant.

 (2) This section has effect despite section 83‑5.

83‑20  The amount of GST on "reverse charged" supplies made by non‑residents

 (1) The amount of GST on a supply to which section 83‑5, 83‑10 or 83‑15 applies is 10% of the *price of the supply.

 (2) This section has effect despite section 9‑70 (which is about the amount of GST on taxable supplies).

83‑25  When non‑residents must apply for registration

 (1) A *non‑resident need not apply to be *registered under this Act if the non‑resident's *annual turnover would not meet the *registration turnover threshold but