Document ID: chunk:federal_register_of_legislation:C2025C00126:section:3
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 3
Character Range: 531283–532552

3                                                                   Intangible supply—supplier believed recipient was not a consumer  a supply of anything other than goods or *real property if:
                                                                                                                                      (a) the supply is *connected with the indirect tax zone because of paragraph 9‑25(5)(d); and
                                                                                                                                      (b) under section 84‑100, the *GST law applies in relation to the supplier as if the *recipient was not an *Australian consumer of the supply; and
                                                                                                                                      (c) the *ABN of the recipient, or the other identifying information prescribed under subsection 84‑100(4) relating to the recipient, has been disclosed to the supplier; and
                                                                                                                                      (d) the recipient has provided to the supplier a declaration or information that indicates that the recipient is *registered.