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: 57117–59691

4                             Section 12‑60  Payment under labour hire arrangement, or specified by regulations

9‑25  Supplies connected with the indirect tax zone

Supplies of goods wholly within the indirect tax zone
 (1) A supply of goods is connected with the indirect tax zone if the goods are delivered, or made available, in the indirect tax zone to the *recipient of the supply.

Supplies of goods from the indirect tax zone
 (2) A supply of goods that involves the goods being removed from the indirect tax zone is connected with the indirect tax zone.

Supplies of goods to the indirect tax zone
 (3) A supply of goods that involves the goods being brought to the indirect tax zone is connected with the indirect tax zone if the supplier imports the goods into the indirect tax zone.
 (3A) A supply of goods that is an *offshore supply of low value goods is connected with the indirect tax zone if it is connected with the indirect tax zone under Subdivision 84‑C.

Supplies of real property
 (4) A supply of *real property is connected with the indirect tax zone if the real property, or the land to which the real property relates, is in the indirect tax zone.

Supplies of anything else
 (5) A supply of anything other than goods or *real property is connected with the indirect tax zone if:
 (a) the thing is done in the indirect tax zone; or
 (b) the supplier makes the supply through an *enterprise that the supplier *carries on in the indirect tax zone; or
 (c) all of the following apply:
 (i) neither paragraph (a) nor (b) applies in respect of the thing;
 (ii) the thing is a right or option to acquire another thing;
 (iii) the supply of the other thing would be connected with the indirect tax zone; or
 (d) the *recipient of the supply is an *Australian consumer.
Example: A holiday package for a trip to Queensland that is supplied by a travel operator in Japan will be connected with the indirect tax zone under paragraph (5)(c).
Note: A supply that is connected with the indirect tax zone under this subsection might be GST‑free if it is consumed outside the indirect tax zone: see section 38‑190. For more rules about supplies that are GST‑free, see Division 38.

Supplies of goods involving installation or assembly services
 (6) If a supply of goods (other than a *luxury car) (the actual supply) involves the goods being brought to the 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