Document ID: chunk:federal_register_of_legislation:C2017A00077:clause:1_40
Version: federal_register_of_legislation:C2017A00077
Segment Type: clause
Provision Reference: sch 1 cl 40
Character Range: 27873–28621

40  Section 84‑95
Repeal the section, substitute:

84‑95  What this Subdivision is about
      A supplier is treated in some situations to be making a supply to an entity that is not a consumer, or not an Australian consumer.
Note 1: Whether the recipient of a supply of an intangible is an Australian consumer is one of the tests for whether the supply is connected with the indirect tax zone: see subsection 9‑25(5).
Note 2: Whether the recipient of an offshore supply of low value goods is a consumer is one of the tests for whether the supply is connected with the indirect tax zone: see subsection 84‑75(1).
Note 3: Supplies affected by this Subdivision may be supplies that are taxable supplies, and reverse charged, under Subdivision 84‑A.