Document ID: chunk:federal_register_of_legislation:C2005A00077:clause:3_7
Version: federal_register_of_legislation:C2005A00077
Segment Type: clause
Provision Reference: sch 3 cl 7
Character Range: 7599–8281

7  Subsection 84‑5(1)
Repeal the subsection, substitute:

 (1) A supply of anything other than goods or *real property that is:
 (a) a supply not *connected with Australia; or
 (b) a supply connected with Australia because of paragraph 9‑25(5)(c);
is a taxable supply if:
 (c) the *recipient of the supply acquires the thing supplied solely or partly for the purpose of an *enterprise that the recipient *carries on in Australia, but not solely for a *creditable purpose; and
 (d) the supply is for *consideration; and
 (e) the recipient is *registered or *required to be registered.
However, the supply is not a *taxable supply to the extent that it is *GST‑free or *input taxed.