Document ID: chunk:federal_register_of_legislation:C2025C00126:section:4:p2
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 4 (pt 2/2)
Character Range: 59485–61722

indirect tax zone and the installation or assembly of the goods in the indirect tax zone, then the actual supply is to be treated as if it were 2 separate supplies in the following way:
 (a) the part of the actual supply that involves the installation or assembly of the goods in the indirect tax zone is to be treated as if it were a separate supply of a thing done in the indirect tax zone;
 (b) the remainder of the actual supply is to be treated as if it were a separate supply of goods involving the goods being brought to the indirect tax zone but not involving the installation or assembly of the goods.
Note 1: The paragraph (a) supply is connected with the indirect tax zone (see paragraph (5)(a)), unless item 1 or 2 of the table in section 9‑26 applies.
Note 2: The paragraph (b) supply may be a taxable supply (see subsection (3)), or there may be a taxable importation of the goods: see Division 13.
Note 3: For the price of the separate supplies, see subsection 9‑75(4).

Meaning of Australian consumer
 (7) An entity is an Australian consumer of a supply made to the entity if:
 (a) the entity is an *Australian resident (other than an entity that is an Australian resident solely because the definition of Australia in the *ITAA 1997 includes the external Territories); and
 (b) the entity:
 (i) is not *registered; or
 (ii) if the entity is registered—the entity does not acquire the thing supplied solely or partly for the purpose of an *enterprise that the entity *carries on.
Note: Suppliers must take reasonable steps to ascertain whether recipients are Australian consumers: see section 84‑100.

9‑26  Supplies by non‑residents that are not connected with the indirect tax zone
 (1) A supply is not connected with the indirect tax zone 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 the indirect tax zone; and
 (c) the supply is covered by an item in this table:

Offshore supplies that are not connected with the indirect tax zone
Item                                                                 Topic                                                  These supplies are not connected with the indirect tax zone …