Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p23
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 23/33)
Character Range: 587990–590579

If a supply (the actual supply):
 (a) is, because of section 96‑5, to be treated as separate supplies; and
 (b) the part of the actual supply that is *connected with the indirect tax zone is a *taxable supply, or is partly a *taxable supply and partly a supply that is *GST‑free or *input taxed;
the value of that part of the actual supply is worked out as follows:
 (c) work out the value of the actual supply, under section 9‑75, as if it were solely a taxable supply; and
 (d) work out the proportion of that value of the actual supply that the taxable supply represents; and
 (e) multiply that value by the proportion in paragraph (d).
 (2) If that part of the actual supply is partly a *taxable supply and partly a supply that is *GST‑free or *input taxed, this section does not affect the operation of section 9‑80 in working out the value of so much of that part of the actual supply as is a taxable supply.
 (3) This section has effect despite section 9‑75 (which is about the value of taxable supplies).

Division 99—Deposits as security

99‑1  What this Division is about
      GST does not apply to the taking of a deposit as security for the performance of an obligation (unless the deposit is forfeited or is applied as consideration). GST is not attributable prior to forfeiture.

99‑5  Giving a deposit as security does not constitute consideration
 (1) A deposit held as security for the performance of an obligation is not treated as *consideration for a supply, unless the deposit:
 (a) is forfeited because of a failure to perform the obligation; or
 (b) is applied as all or part of the consideration for a supply.
 (2) This section has effect despite section 9‑15 (which is about consideration).

99‑10  Attributing the GST relating to deposits that are forfeited etc.
 (1) The GST payable by you on a *taxable supply for which the *consideration is a deposit that was held as security for the performance of an obligation is attributable to the tax period during which the deposit:
 (a) is forfeited because of a failure to perform the obligation; or
 (b) is applied as all or part of the consideration for a supply.
 (2) This section has effect despite section 29‑5 (which is about attributing GST for taxable supplies).

Division 100—Vouchers

100‑1  What this Division is about
      A supply of a voucher for supplies up to a stated monetary value is not subject to GST. GST may still be payable on the supply for which the voucher is redeemed, and there is an increasing adjustment for unredeemed vouchers.
Note: Vouchers that do not have a stated monetary value