Document ID: chunk:federal_register_of_legislation:C2025C00126:section:6:p2
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 6 (pt 2/3)
Character Range: 74575–77139

Despite subsection (1), if a supply of goods (the actual supply) is to be treated as separate supplies because of subsection 9‑25(6) or 84‑79(2), then the price of each such separate supply is so much of the price of the actual supply, worked out under subsection (1), as reasonably represents the price of the separate supply.

9‑80  The value of taxable supplies that are partly GST‑free or input taxed
 (1) If a supply (the actual supply) is:
 (a) partly a *taxable supply; and
 (b) partly a supply that is *GST‑free or *input taxed;
the value of the part of the actual supply that is a taxable supply is the proportion of the value of the actual supply that the taxable supply represents.
 (2) The value of the actual supply, for the purposes of subsection (1), is as follows:

where:
taxable proportion is the proportion of the value of the actual supply that represents the value of the *taxable supply (expressed as a number between 0 and 1).

9‑85  Value of taxable supplies to be expressed in Australian currency
 (1) For the purposes of this Act, the *value of a *taxable supply is to be expressed in Australian currency.
 (2) In working out the *value of a *taxable supply, any amount of the *consideration for the supply that is expressed in:
 (a) a currency other than Australian currency; or
 (b) *digital currency;
is to be treated as if it were an amount of Australian currency worked out in the manner determined by the Commissioner.

9‑90  Rounding of amounts of GST

One taxable supply recorded on an invoice
 (1) If the amount of GST on a *taxable supply that is the only taxable supply recorded on a particular *invoice would, apart from this section, be an amount that includes a fraction of a cent, the amount of GST is rounded to the nearest cent (rounding 0.5 cents upwards).

Several taxable supplies recorded on an invoice
 (2) If 2 or more *taxable supplies are recorded on the same *invoice, the total amount of GST on the supplies is:
 (a) what would be the amount of GST if it were worked out by:
 (i) working out the GST on each of the supplies (without rounding the amounts to the nearest cent); and
 (ii) adding the amounts together and, if the total is an amount that includes a fraction of a cent, rounding it to the nearest cent (rounding 0.5 cents upwards); or
 (b) the amount worked out using the following method statement:

      Method statement
           Step 1. Work out, for each *taxable supply, what would, apart from this section, be the amount of GST on the supply.
           Step 2. If the amount for the supply