Document ID: chunk:federal_register_of_legislation:C2025C00126:section:4:p1
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 4 (pt 1/2)
Character Range: 64013–66845

4                                                                    Supply by way of continued lease of goods from item 3  a supply made by way of lease if:
                                                                                                                            (a) the *recipient is the lessee referred to in paragraph (b) of item 3 of this table; and
                                                                                                                            (b) the lease is the lease referred to in subparagraph (ii) of that paragraph.

Note: This subsection does not apply to supplies made by a non‑resident through a resident agent if they have agreed it is not to apply: see section 57‑7.
 (2) An entity is an Australian‑based business recipient of a supply made to the entity if:
 (a) the entity is *registered; and
 (b) an *enterprise of the entity is *carried on in the indirect tax zone; and
 (c) the entity's acquisition of the thing supplied is not solely of a private or domestic nature.
Note: If a supply is not connected with the indirect tax zone, the Australian‑based business recipient may be subject to a reverse charge: see Subdivision 84‑A.
 (3) This section applies despite sections 9‑25 (which is about when supplies are connected with the indirect tax zone) and 85‑5 (which is about telecommunication supplies).

9‑27  When enterprises are carried on in the indirect tax zone
 (1) An *enterprise of an entity is carried on in the indirect tax zone if:
 (a) the enterprise is *carried on by one or more individuals covered by subsection (3) who are in the indirect tax zone; and
 (b) any of the following applies:
 (i) the enterprise is carried on through a fixed place in the indirect tax zone;
 (ii) the enterprise has been carried on through one or more places in the indirect tax zone for more than 183 days in a 12 month period;
 (iii) the entity intends to carry on the enterprise through one or more places in the indirect tax zone for more than 183 days in a 12 month period.
 (2) It does not matter whether:
 (a) the entity has exclusive use of a place; or
 (b) the entity owns, leases or has any other claim or interest in relation to a place.
 (3) This subsection covers the following individuals:
 (a) if the entity is an individual—that individual;
 (b) an employee or *officer of the entity;
 (c) an individual who is, or is employed by, an agent of the entity that:
 (i) has, and habitually exercises, authority to conclude contracts on behalf of the entity; and
 (ii) is not a broker, general commission agent or other agent of independent status that is acting in the ordinary course of the agent's business as such an agent.

9‑30  Supplies that are GST‑free or input taxed

GST‑free
 (1) A supply is GST‑free if:
 (a) it is GST‑free under Division 38 or