Document ID: chunk:federal_register_of_legislation:C2016A00052:clause:1_3
Version: federal_register_of_legislation:C2016A00052
Segment Type: clause
Provision Reference: sch 1 cl 3
Character Range: 3569–4237

3  At the end of section 9‑25
Add:

Meaning of Australian consumer
 (7) An entity is an Australian consumer of a supply made to the entity if:
 (a) the entity is an *Australian resident (other than an entity that is an Australian resident solely because the definition of Australia in the *ITAA 1997 includes the external Territories); and
 (b) the entity:
 (i) is not *registered; or
 (ii) if the entity is registered—the entity does not acquire the thing supplied solely or partly for the purpose of an *enterprise that the entity *carries on.
Note: Suppliers must take reasonable steps to ascertain whether recipients are Australian consumers: see section 84‑100.