Document ID: chunk:federal_register_of_legislation:C2017A00077:clause:1_41
Version: federal_register_of_legislation:C2017A00077
Segment Type: clause
Provision Reference: sch 1 cl 41
Character Range: 28621–29401

41  After section 84‑100
Insert:

84‑105  When entities are treated as not being consumers
 (1) The *GST law applies in relation to you as if another entity was not a *consumer of a supply if you reasonably believe that the other entity is not a consumer of the supply.
 (2) For the purposes of subsection (1), your belief is reasonable only if:
 (a) the other entity's *ABN, or the other identifying information prescribed under subsection (3) relating to the other entity, has been disclosed to you; and
 (b) the other entity has provided to you a declaration or information that indicates that the other entity is *registered.
 (3) The Commissioner may, by legislative instrument, make a determination prescribing identifying information for the purposes of paragraph (2)(a).