Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p3
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 3/33)
Character Range: 538593–541188

is a transfer that is taken to be a supply because of section 84‑15.

84‑15  Transfers etc. between branches of the same entity
 (1) For the purposes of section 84‑5, if an entity:
 (a) *carries on an *enterprise in the indirect tax zone; and
 (b) also carries on that or another enterprise outside the indirect tax zone;
then:
 (c) the transfer of anything to the enterprise in the indirect tax zone from the enterprise outside the indirect tax zone; or
 (d) the doing of anything for the enterprise in the indirect tax zone by the enterprise outside the indirect tax zone;
is taken to be a supply that is not *connected with the indirect tax zone.
Example: An entity acquires, through a place of business it has overseas, the right to exploit a particular copyright in the indirect tax zone. That right is then transferred to a place of business that the entity has in the indirect tax zone.
 Under this section, the transfer is taken to be a supply that is not connected with the indirect tax zone and, if the other requirements of section 84‑5 are satisfied, the transfer is a taxable supply.
 (2) If the transfer is a transfer of the services of an employee, this section does not apply to the transfer to the extent that any payments that:
 (a) are made from the *enterprise in the indirect tax zone to the enterprise outside the indirect tax zone; and
 (b) relate to the transfer;
would be *withholding payments if they were payments from the enterprise in the indirect tax zone to the employee.

84‑20  The price of taxable supplies of offshore intangibles without, or for inadequate, consideration
 (1) The price of a supply that is a *taxable supply because of section 84‑5 is the *GST inclusive market value of the supply, if:
 (a) the supply is from the *recipient's *associate; and
 (b) the supply is:
 (i) without *consideration; or
 (ii) for consideration that is less than the GST inclusive market value.
Note: A supply to an associate without consideration may be a taxable supply, see section 72‑5.
 (2) This section has effect despite section 9‑75 (which is about the price of taxable supplies).

84‑25  Tax periods for supplies from associates that are not connected with the indirect tax zone
 (1) This section applies if a supply that is a *taxable supply because of section 84‑5 is:
 (a) a supply from the *recipient's *associate without *consideration; and
 (b) not *connected with the indirect tax zone.
Note: If the supply is connected with the indirect tax zone, see sections 72‑15 and 72‑50 for the tax periods.
 (2) The tax period to which the GST on the supply, and