Document ID: chunk:federal_register_of_legislation:C2025C00126:section:4:p41
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 4 (pt 41/42)
Character Range: 526527–529351

(unless the member is the representative member).
 (2) This section has effect despite section 83‑5.

83‑15  Recipients who are participants in GST joint ventures
 (1) If section 83‑5 applies to a *taxable supply but the *recipient of the supply is a *participant in a *GST joint venture and the supply is made, on the recipient's behalf, by the *joint venture operator of the GST joint venture in the course of activities for which the joint venture was entered into, the GST on the supply:
 (a) is payable by the joint venture operator; and
 (b) is not payable by the participant.
 (2) This section has effect despite section 83‑5.

83‑20  The amount of GST on "reverse charged" supplies made by non‑residents
 (1) The amount of GST on a supply to which section 83‑5, 83‑10 or 83‑15 applies is 10% of the *price of the supply.
 (2) This section has effect despite section 9‑70 (which is about the amount of GST on taxable supplies).

83‑25  When non‑residents must apply for registration
 (1) A *non‑resident need not apply to be *registered under this Act if the non‑resident's *GST turnover would not meet the *registration turnover threshold but for the *taxable supplies of the non‑resident that are taxable supplies to which section 83‑5 applies.
 (2) It does not matter whether the *non‑resident is *required to be registered.
 (3) This section has effect despite section 25‑1 (which is about when entities must apply for registration).

83‑30  When the Commissioner must register non‑residents
 (1) The Commissioner need not *register a *non‑resident if the Commissioner is satisfied that the non‑resident's *GST turnover would not meet the *registration turnover threshold but for the *taxable supplies of the non‑resident that are taxable supplies to which section 83‑5 applies.
 (2) It does not matter whether the *non‑resident is *required to be registered.
 (3) This section has effect despite section 25‑5 (which is about when the Commissioner must register an entity).

83‑35  Tax invoices not required for "reverse charged" supplies made by non‑residents
 (1) A *non‑resident is not required to issue a *tax invoice for a *taxable supply of the non‑resident that is a taxable supply to which section 83‑5 applies.
 (2) Subsection (1) has effect despite section 29‑70 (which is about the requirement to issue tax invoices).
 (3) Subsection 29‑10(3) does not apply in relation to a *creditable acquisition made by an entity as a result of being the *recipient of a *taxable supply to which section 83‑5 applies.

Division 84—Offshore supplies

Subdivision 84‑A—Offshore supplies that are taxable supplies, and "reverse charged", under this Subdivision

84‑1  What this Subdivision is about
      This Subdivision deals with certain supplies taking place outside the indirect tax zone. The GST on a supply that