Document ID: chunk:federal_register_of_legislation:C2016A00052:clause:1_24
Version: federal_register_of_legislation:C2016A00052
Segment Type: clause
Provision Reference: sch 1 cl 24
Character Range: 20880–21735

24  After subsection 84‑5(1)
Insert:
 (1A) Paragraph (1)(ba) applies to a supply only if:
 (a) under section 84‑100, the *GST law applies in relation to the supplier as if the *recipient of the supply was not an *Australian consumer of the supply; and
 (b) the *ABN of the recipient of the supply, or the other identifying information prescribed under subsection 84‑100(4) relating to the recipient, has been disclosed to the supplier; and
 (c) the recipient has provided to the supplier a declaration or information that indicates that the recipient is *registered.
 (1B) Without limiting subsection (1A), paragraph (1)(ba) applies to a supply only to the extent that it is connected with the indirect tax zone solely because of paragraph 9‑25(5)(d).
 (1C) To the extent that paragraph (1)(ba) applies to a supply, disregard paragraphs (1)(c) and (ca).