Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p22
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 22/33)
Character Range: 585706–588205

on the related supply has not been taken into account in the *assessment of the supplier's *net amount for the tax period to which that GST is attributable if:
 (a) the period of review (within the meaning of section 155‑35 in Schedule 1 to the Taxation Administration Act 1953) for that assessment has ended; and
 (b) when that period of review ended, you did not hold a *tax invoice for the creditable acquisition.

Division 96—Supplies partly connected with the indirect tax zone

96‑1  What this Division is about
      This Division treats a supply that is partly connected with the indirect tax zone as separate supplies, so that only the part of a supply that is connected with the indirect tax zone is included in the GST system.

96‑5  Supplies that are only partly connected with the indirect tax zone
 (1) If, because a supply (the actual supply) is a supply of more than one of these kinds:
 (a) a supply of goods;
 (b) a supply of *real property;
 (c) a *telecommunication supply;
 (d) a supply of anything, other than goods or real property, that is not a telecommunication supply;
only part of the actual supply is *connected with the indirect tax zone, then the actual supply is to be treated as if it were separate supplies in the following way.
 (2) The part of the actual supply that is *connected with the indirect tax zone is to be treated as if it were a separate supply that is connected with the indirect tax zone.
 (3) The part of the actual supply that is not *connected with the indirect tax zone is to be treated as if it were a separate supply that is not connected with the indirect tax zone.
 (4) However, if one of the kinds of supply that forms part of the actual supply may reasonably be regarded as incidental to:
 (a) the other kind of supply that forms part of the actual supply; or
 (b) one (but not both) of the other kinds of supply that form part of the actual supply;
and its value (if it were a separate *taxable supply) would not exceed $50,000, it is treated as part of that other kind of supply.
 (5) This section has effect despite section 9‑25 (which is about when supplies are connected with the indirect tax zone).

96‑10  The value of the taxable components of supplies that are only partly connected with the indirect tax zone
 (1) If a supply (the actual supply):
 (a) is, because of section 96‑5, to be treated as separate supplies; and
 (b) the part of the actual supply that is *connected with the indirect tax zone is a *taxable supply, or is